Is it a legal requirement for a charity treasurer to be a trustee or director?

I have a query about the role of treasurer in a charity or not-for-profit. I assume that it is best practice to appoint a member of the board as treasurer. Can you please advise if there is any legal requirement for the treasurer to hold the office of trustee/director?

This is a great question, and one that often comes up for boards and committees.

There is no legal requirement under either the Companies Act or the Charities Acts for a charity to appoint a Treasurer.  In fact, the role of "Treasurer" is not specifically defined in legislation, and it does not carry any statutory powers or responsibilities sperate from the other trustees or directors.

That said, appointing a Treasurer is generally regarded as good practice, particularly in smaller charities that don't have in-house finance staff or a professional accountant.. In these cases, the Treasurer usually takes the lead in supporting financial oversight, preparing reports, and helping other trustees understand the figures. However, all trustees remain collectively responsible for the charity’s finances—no one person holds greater legal liability just because they are called Treasurer.

In larger charities, the role of Treasurer is less common. Financial oversight is typically managed through a Finance or Audit & Risk Committee, chaired by a board member with financial expertise.

Having people with financial expertise on your charity board ensures strong oversight, strategic planning, and compliance. They help make informed decisions, build donor trust, and support long-term sustainability.

If you do decide to have a Treasurer,  that person should be a trustee/director as the role is considered an officer of the board. This is  especially important in contexts where external bodies (e.g. DEASP for Community Employment schemes) require a Treasurer as part of compliance.

Finally, be mindful that the title “Treasurer” shouldn’t create confusion around responsibilities – all trustees remain equally accountable for the financial health of the organisation.

Thanks to Mason Hayes Curran & Carmichael for their help with this response.

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