Put simply, it will be our new system that makes it easier for you to report to OSCR, and provides a clearer Scottish Charity Register entry with more financial information, for the public to read about your charity. The main difference you will see, if you are a smaller charity, is a slimmed down Annual Return form, only two pages long. We will also put in place a new system for online filing, making it even easier for you.

2. What are the changes?

The proposals that will be introduced as part of the project are:

'OSCR Online' - a new service that allows completion of the annual reporting requirements and submission of accounts online. An online update will also allow you to log on and update some of the information we hold, such as your contact details.
a revised monitoring programme - including a streamlined annual return form and a revised supplementary monitoring return form. There will also be other types of monitoring - including a more holistic individual assessment to monitor compliance with the Charities and Trustee Investment (Scotland) Act 2005.
an enhanced Scottish Charity Register - that will show more explicitly when charities have filed their documents late and will graphically display financial highlights for all charities.

3. Where did the idea come from?

We have been Scotland's charity regulator for five years now and have gathered a great deal of experience. We decided in 2009 that our reporting regime could be simplified in light of that experience, and we identified a need for Register entries to be laid out in a more visual format to improve the public's understanding. We carried out extensive consultation across the charity sector and our proposals were very positively welcomed.

4. When is it going to start?

We have already begun the implementation phase and are carrying out detailed systems testing and confirming the new Annual Return and Monitoring Return forms. We envisage that the new system will commence during this financial year.

5. Why such a long timescale?

With any project of this scale, thorough planning and detailed work is required. We're sure you would agree that it's worth investing time to make sure that we get it right, and avoid unnecessary disruption. In particular we are keen to carry out extensive systems testing. We are looking for volunteers to take part - please let us know if you are interested by emailing info@oscr.org.uk with 'OSCR Online' in the title.

6. What will I need to do to get ready?

First and foremost, spread the word among your colleagues that change is coming! We will be issuing detailed guidance and the best way of keeping up to date is to subscribe to our e-newsletter, OSCR Reporter, and regularly visit our website. As OSCR Online approaches, we will issue clear instructions including the details of how to log on. There is little that is required for you to do at this stage, other than to make sure that your fellow trustees are aware.

7. Why is OSCR changing the system now, when we've only just got used to it?

We have a requirement to publish an accurate charity Register; and to encourage compliance by charity trustees as well as confidence among the public. Also, one of our key objectives is to reduce the regulatory burden on charities. We believe that OSCR Online allows us to reinforce these aspects of the work we do. It will also achieve efficiency savings and make it easier for you to meet our reporting requirements. This isn't change for change's sake, rather a strategic decision by a modern Regulator keen to drive up standards.

8. We are only a very small charity - surely we don't need to take part?

Yes, you do. Since 2006 charities, whatever their size, have had to report to OSCR. Our reporting requirements are not complicated - and these changes should actually reduce the burden. When it is introduced, online filing will not be compulsory.

9. We don't have a PC or Internet access. Do we have to buy a PC to file our accounts with OSCR?

No, when it is introduced online filing will not be compulsory. Naturally we want to see what the take-up is like, but we are mindful of the fact that the sector in Scotland has some very small charities. We have no plans to make online filing an immediate requirement.

10. Won't this cause us a great deal of hassle?

We believe not. Online services have been well received for a wide range of services. The Charity Commission for England and Wales launched its new Register and online filing system in 2008 and the transition was very smooth. We believe that the changes we have proposed should be relatively straightforward. Far from causing hassle, our changes will reduce the amount of form-filling for smaller charities.

11. How much will this cost?

OSCR's overall annual budget is £3.6million. We need to spend in the order of £200,000 to £240,000 for these changes, a relatively modest sum for a public body. We anticipate that significant cost savings will be achieved. Aside from cost, the benefits are reduced form-filling for smaller charities and clearer information for the public.

12. When will we be able to file our information or update our details online?

We envisage that our new online services will be available in 2012. We will announce a launch date when our new systems have been rigorously tested and we can confirm that they are fully operational.

13. We want to use online filing to submit this year's annual return and accounts. Should we wait until the new services are available?

No. You still have a duty to ensure that your charity's annual return and accounts are submitted by the filing deadline, which is nine months after your financial year end date. If the documents are not received by this time the return information on the charity's entry in the Scottish Charity Register will be shown as 'Overdue'. More information on the new system, including a launch date, will be made available, but you should still plan to file the issued documents by the existing filing deadline.

14. Will my name and contact details be shown on our charity's Register entry when the new enhanced Register is launched?

Where a charity has no principal office, we will publish the contact name and address of one of the charity's trustees, as supplied to us on the Annual Return form. This provides transparency, giving accurate contact details for every charity entered in the Register.

15. What if I don't want the public seeing more information about my charity?

Information is already available to the public from your accounts. Our changes simply make this information more readily available in an easier to read format, encouraging transparency and improving the public's understanding about the work of charities. We believe, as a public body - and from your perspective as a charity - that such transparency should be welcomed.

16. Will our details be stored securely?

Yes. As a public body, we take our responsibilities for data security very seriously. In addition, as an identified controller of data, we have specific duties under the Data Protection Act 1998. The technical design of the new enhanced Register and our online services will reflect these requirements.