We have memorandums of understanding with other organisations where there are issues of mutual interest or concern. These set out how we intend to work together to achieve efficiency and clarify our roles. Memorandum of Understanding documents MOU Charity Commission for England and Wales MOU Charity Commission for Northern Ireland MOU Scottish Fundraising Adjudication Panel (formerly Scottish Fundraising Standards Panel) MOU Gambling Commission MOU Information Commissioner’s Office MOU Chartered Institute of Fundraising MOU Regulator of Community Interest Companies MOU Office for Students