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Care, Diligence and Skill: A corporate governance handbook for arts organisations Scottish Arts Council, 2002, ISBN 1 85119 105 4 [Free - available from SAC,
e: help.desk@scottisharts.org.uk]

Now in its fifth edition, Care Diligence and Skill, can be relied upon for its accuracy and accessibility. As a handbook it provides a sound guide to the core governance issues that all organisations, regardless of size, must consider. It covers the key areas of charitable status, legal and financial responsibility and board recruitment. Although similar in content to the National Council for Voluntary Organisations? Good Trustee Guide, the language and presentation of Care, Diligence and Skill are more clearly related to the day to day operational issues faced by arts organisations. For example, there is a useful section that describes some of the similarities and differences between commercial and not-for-profit business models. It is a concise resource that could usefully be incorporated into an organisation?s induction pack for management and board members.

Produced by the Scottish Arts Council, the information presented is said to reflect the Scottish context but outside of references to devolved government, there are no significant variances with the legal and financial guidelines on corporate governance in England and Wales. Readers should be aware, however, that both the Scottish and English Parliaments have Bills in passage that will alter some of the laws governing charities.

Review by Maeve O?Brien ? Lecturer and Convenor of the Arts and Cultural Management Programmes, University of Sussex. For further information about SAM?s Books, see page 6.