About CA

Desirable Norms
Minimum Norms
Basic Norms
List of Accredited Organizations

Desirable Norms


Principle: The organization should exist and be registered

  • The organization has been functioning for a minimum of one year from the date of registration
  • The physical address given by the organization is verifiable

Legal Status

  • The organization is registered as a Trust / Society or Section 25 Company
  • Registration documents of the organization are available on request

Vision, Aims, Objective and Achievements

Principal: The organization be able to state what it is aiming to do and can also state achievements related to its aims
Vision/ Purpose/ Mandate/ Mission
  • A vision/ purpose/ mandate/ mission, which drives the organization, is articulated beyond the registration documents

Aims and Objectives

  • The organization has a defined aim and a set of objectives

Impact/ Achievement/ Output/ Performance

  • The organization is able to show performance through defined indicators against stated objectives


Principle: The organization is committed to and practices good governance, in order to enhance effectiveness and especially because voluntary organizations draw upon public funds and private donations
  • The organization has a Governing Board, by whatever name called
  • Disclose details of Board members namely: name, age, gender, position and occupation
  • Not more than half the Board members have remunerated roles
  • The Board has at least two meetings a year suitably spaced with quorum stipulated in its own Articles of Association
  • Minutes of the Board meetings are documented and circulated
  • The Board approves programmes, budgets, annual activity reports and audited financial statements
  • The Board ensures the organization's compliance with applicable laws and statutory regulations
  • At least two-thirds of Board members are unrelated by blood or marriage.
  • A Board Rotation Policy exists and is practiced


Principle: The organization conducts its programmes and operations efficiently and effectively in the public interest
  • Activities are in line with the Vision/ Aim and Objectives of the organization


  • The organization periodically reviews progress of programmes
  • The organization follows consultative decision-making processes
  • The organization complies with applicable laws and regulations of the country
  • The accounts of the organization are regularly maintained and those with an annual income above Rs 50,000/- are audited by a chartered accountant

Human Resources

  • Roles and responsibilities are defined for Personnel (Staff and Volunteers)
  • All personnel are issued letters of contract/ appointment
  • An appropriate Personnel Policy is in place

Accountability and Transparency

Principle: Organization is accountable and transparent to the community served, the state, the public, donors, staff, volunteers and concerned others.
  • Signed audited statements are available: balance sheet, income and expenditure statement, receipts and payments account, schedules to these, notes on accounts and the statutory auditor’s report.
  • Statement of accounts indicates whether constructed on a cash or accrual basis.
  • There are no serious adverse notes on any material point
  • There are no material transactions involving conflict of interest between a Board or staff member and the organisation.


  • The organisation’s Annual Report needs to be distributed and communicated to the stakeholders and others and is made available on request every year, within eight months of the end of the organisation’s financial year.
  • The Annual Report contains a description of the main activities, a review of the progress and results achieved in the year; and information on the Board members' names, position in the Board, remuneration or reimbursement and should contain brief financial details.
  • Distribution of staff according to salary levels and gender breakup is disclosed in the Annual Report. (These frameworks are very useful to help aggregate information from different organizations. VO can use the following formats for disclosing the information).

Slabs of gross monthly salary (Rs) plus benefits paid to staff

Male staff

Female Staff

Total Staff





50,00 – 100,000

100,000 >

  • Annual Report discloses the total cost of international travel by all personnel (including volunteers) – segregating those incurred on the organizations expense and those that were sponsored, along with the names and designations of the persons who travelled and the purpose(s) of travel. In addition, organizations may also include details of air travel undertaken within the country.





Gross Expense (Rs)

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Desirable Norms Certificate

Desirable Norms Registration Form