Most independent schools are supervised by the Charity Commissioners whose overall duty is to ensure that the purposes of the charity are maintained and that the trustees take no action which would damage the charity. The government's Department for Education and Employment also has a role to play in connection with the quality of independent schools. If trustees act prudently, lawfully, and in accordance with their governing document, then any liabilities they incur as trustees can be met out of the charity's resources. The law regards a genuine financial loss in the accounts or the closure of a school as something akin to a trading loss, and insurance cover against those eventualities is well-nigh impossible to obtain. The Secretary of State for Education and Employment appoints a Registrar of independent schools. Independent schools may also have inspections by the Headmasters' and Headmistresses' Conference, or by the Accreditation, Review and Consultancy Service of the Independent Schools Council (ISC).