We check every set of accounts and forms and where these provide the correct figures for the Register we accept them, otherwise we request resubmission. Where there are deficiencies or errors, we will write to your charity to explain how your accounts should be prepared for the next year.
In July 2014 we announced a consultation on our new programme of Targeted Regulation which will see changes in our approach from 2015.
Your charity must pass a two stage validation process.
1. We check your Return forms to see that they have been fully completed. If not, we re-issue the Return form and ask you to complete the missing sections. If your accounts have not been included, we will request a copy from you.
2. We check your accounts to see that they are full accounts, which must include the following:
- a Trustees' Annual Report
- the signature of one charity trustee on behalf of all your charity's trustees
- your Scottish Charity number
- comparative figures for the previous period.
Where we find any of the above missing, we issue a Qualified Pass letter explaining the non-compliance and requiring you to address this in future.