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Our Work


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. 

Performance Indicators

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.

Annual Reports & Accounts

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.

Corporate Reports

Read our corporate reports, including our Business Plan, Corporate Strategy and 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.  

Freedom of Information

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.

SORP Committee

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.

Memoranda of Understanding

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.

Equality and Diversity

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.

Environmental Management

We are committed to environmental sustainability and cutting our carbon emissions.  You can read our Carbon Management Plan here.

Contract Register

The Contract Register is a record of OSCR's current contracts. The register contains information including the contracts' length, value and purpose.