In the report you need to submit to the bank, you must specify who holds which responsibilities. This is necessary for the bank to get to know you and to know who has access to the bank accounts. In addition to being required and providing significant security according to the new regulations created to combat terrorism and money laundering, it’s also useful to have roles assigned for internal use within the board.

These are the roles that can be chosen within our system:

It’s beneficial to specify in the bylaws which roles should be assigned within your board.

Roles 1-7 are the most common—these are described below.

The chairperson represents the board in an official capacity and is often a founder of the association. When one is a founding member, they have the authority to act and sign on behalf of the association. The founding member also has access to the association's bank accounts and can sign official documents, contracts, etc. However, it’s not always clear what a chairperson is specifically responsible for. The board can define this within its own framework. It is useful to have someone at the forefront who can keep things organized, delegate tasks, and act as the overall coordinator.

The deputy chairperson steps in and takes over the chairperson’s tasks and responsibilities when the chairperson is absent. But the deputy chairperson can also assist the chairperson when needed and act as the chairperson’s right hand, ensuring that the chairperson doesn’t bear the entire burden alone.

The cashier is responsible for the finances. They are the one who keeps track of the balance and has the big picture when the board discusses how to allocate the funds.

The cashier is also the one who ensures bills are paid and keeps the accounts, where all incoming and outgoing amounts are recorded in an overview (e.g., in Excel) and where all receipts are found and linked to the transactions on the account. As an association, you may choose to use an online accounting program or seek assistance from an external company.

The cashier is often the main person responsible for preparing the association’s budget in collaboration with the rest of the board and ensuring it is adhered to on an ongoing basis.

It may also be the cashier who handles membership fees, but not necessarily, as long as they ensure that all amounts related to it are recorded in the accounts.

Most associations are exempt from paying VAT, so the accounting part is a bit easier compared to businesses that are required to pay VAT.

A cashier is not the same as an accountant. If an association uses an accountant, it is often an external person assigned to the task.

If the chairperson has financial responsibility or access, the financial tasks are usually carried out in collaboration with the cashier. It's helpful to have someone to consult with.

You can appoint a secretary if you want someone to consistently take care of tasks like writing agendas and preparing minutes for meetings. It could also be that there are some administrative duties you’d like a dedicated person to handle on an ongoing basis, such as answering emails. Of course, you can decide which tasks the secretary will be responsible for. What’s needed can vary from association to association. However, it can be helpful to have someone dedicated to handling ongoing tasks.

The association often appoints one or two people internally to review the annual accounts before the annual general assembly meeting. They go through it and provide feedback if something doesn’t seem right, then they sign off on the accounts.

It is only mandatory to have an external, professional accountant if the association is required to pay VAT.

An external accountant does not have voting rights in the board itself and does not participate in the management or board work of the association.

As a general director, there is no specific responsibility like, for example, the chairperson or cashier. You are expected to attend board meetings and participate in brainstorming and decision-making, as well as handle ongoing tasks when practical or administrative duties are involved in the association's work. You organize and execute all of the association's work in practice, together with the other directors. All directors have voting rights.

An alternate member steps in for another director in their absence. An alternate member does not have voting or speaking rights in the board but gains these rights when stepping in for another director. They attend board meetings as a passive observer, so they can gain the necessary knowledge if they are to take over. You can have alternate members for all directors, but typically, there are alternate members for directors holding key roles.