Auditors in Scotland and England and Wales have a common statutory duty to report matters of material significance to the charity regulators.
OSCR and the Charity Commission for England and Wales have
agreed a common list of matters of material significance to assist
the auditor in reporting important matters on a timely basis.
The Whistleblowing
guidance mirrors that contained in Appendix 5 of Practice Note
11, The Audit of Charities in the United Kingdom (Revised),
published by the Auditing Practices
Board in March 2011. Auditors should refer to this
publication for more detail regarding both the audit of charities
and the 'whistleblowing' duty.
The guidance applies to auditors and independent
examiners of Scottish charities.
In addition to the duty to report matters of material
significance to the charity regulators, there is also a
discretionary right for auditors and independent examiners to
report to the regulator any matters that they believe may be
relevant to the work of the regulator.