An enforceable undertaking is one of the ACNC's powers under the ACNC Act. It occurs when we make arrangements with charities about what they need to do to meet their obligations - these arrangements can be enforced by a court. This power is used to address non-compliance, and can only be exercised on 'federally regulated entities' - a definition of which is available in the ACNC's Compliance and Enforcement Commissioner's Statement.