Find out more about the key functions we deliver.
We have created a set of values drawing on the principles of regulation developed by the Better Regulation Task Force.
Find out more about key areas of our activity, including granting charitable status, keeping an accurate register of charities, the compliance of charity accounts, concerns about charities and our online services.
Our Annual Reports and Accounts are laid before Parliament. Our Annual Reviews summarise our work and give an overview of the charity sector in Scotland.
Read our monthly expenditure reports, required under the Public Services Reform (Scotland) Act.
We must consult with specific bodies or individuals in carrying out certain functions, and before issuing guidance on how we decide whether a body meets the charity test. Find out about the process and see our current and past consultations.
The Freedom of Information (Scotland) Act gives a general right of access to all types of recorded information held by public authorities. Find out more about Freedom of Information within OSCR.
Charities preparing accrued accounts must do so in line with Accounting & Reporting by Charities: Statement of Recommended Practice. Find out more here, including the work of the SORP Committee.
We have formal agreements with other organisations to share information, allow more efficient working, and minimise reporting requirements. These agreements set out the terms and conditions of our working relationships.
We are committed to equality, and as well as our own duties as a public body must encourage equal opportunities among charities. Find out more here.
We are committed to environmental sustainability and cutting our carbon emissions. You can read our Carbon Management Plan here.