This guidance note was developed by ReThink Orphanages Australia and the ACFID Child Rights Community of Practice to assist charities with overseas activities involving residential care for children in their efforts to comply with the Australian Charities and Not for Profit Commission (ACNC)’s External Conduct Standards (ECS). The guidance seeks to unpack the implications of the ECS for charities involved in any of the activities listed below and provides suggestions regarding the measures that can be put in place to achieve compliance. It also contains links to key resources for charities seeking further information or support.