Progressive, Proportionate and Preventative

Log in to OSCR Online

Accounts and Finance

Published: 06/07/2017
Updated: 10/07/2017

Summary

Guidance on how to prepare different types of accounts and how to look after your charity’s finances.

 

Our Receipts and Payments Work Pack applies to all non-company charities whose gross annual income is less than £250,000 (£100,000 for periods starting before 1 April 2011) and where there is no requirement within the charity's constitution or by funders to prepare accrued accounts.

Receipts and Payments Accounts

 

In this section of the Guidance and Good Practice for charity trustees, we explain the legal requirements and good practice for protecting your charity’s finances.

Scottish Charity Accounts - An Updated Guide to the 2006 Regulations PDF

 

This guidance booklet is about independent examination, which is one of the two forms of external scrutiny that may be carried out under the statutory provisions in Scotland, and is particularly appropriate for smaller charities.

Charities and Independent Examiners

 

This factsheet sets out the accounting requirements for charities incorporating as a SCIO from an unincorporated association or Trust.

Incorporation To SCIO Accounts Guide PDF

 

This guidance helps you to complete your online annual return.

Using OSCR Online to Submit an Annual Return

 

This factsheet is aimed at charity trustees of small to medium sized charities looking to produce or update a reserves policy.

Charity Reserves Factsheet

 

This guidance is to help those completing the Annual Return to understand the questions and to answer them accurately.

Charity Annual Return Guidance PDF


 

Read the Accounting And Reporting By Charities: Statement Of Recommended Practice.

Statement of Recommended Practice PDF

 

This guidance is aimed at small and medium charities with paid employees. It is designed to improve awareness among charity trustees of their legal responsibilities in relation to auto-enrolment.

Charities and Auto-Enrolment 

 

A guide to OSCR Monitoring under Section 19 - Monitoring of charitable assets following removal from the Scottish Charity Register.

Guidance On OSCR Monitoring PDF


 

The guidance addresses areas of interest to cross border charities registered with both the Charity Commission for England and Wales and OSCR.

Cross-border Charity Regulation in Scotland PDF

 

This document provides you with information about raising a concern under the Public Interest Disclosure Act 1998 (PIDA), also known as ‘whistleblowing’.

Whistleblowing Guidance PDF

< Guidance for Village Halls Governed...Receipts and Payments Accounts >