"More than ever before, board members are held to a higher degree of accountability. Anyone who joins the board of a not-for-profit or charitable organization should be prepared to govern with a clear understanding of their responsibilities and a strong focus on best practices. These Acts establish higher standards of oversight in a number of areas — including financial accountability. For example, the duties, powers, liabilities, protections and standards of care for directors are clarified. Not-for-profit corporations must now make their financial statements available to members (BDO Canada, 2015)."