The Charities Act 2009 establishes an independent Charities Regulatory Authority to register and regulate charitable organisations, promote public confidence, and ensure accountability of trustees. It confers powers to maintain a public register, investigate conduct, require production of records, share information with enforcement bodies, issue directions, publish guidance and collect fees; governance, staffing, strategy, accounts and audit arrangements are prescribed.

The Act sets mandatory registration, reporting and audit standards, creates offences and sanctions (including intermediate sanctions and criminal penalties), and provides an independent Charity Appeals Tribunal with High Court review on points of law. It dissolves the Commissioners of Charitable Donations and Bequests for Ireland, transfers their functions and tightens regulation of cash and non‑cash fund‑raising.