More information to appear on the Scottish Charity Register from 9 March 2026, including charity trustee names and accounts documents. Click here for more details.

What we do

We aim to regulate in a way which builds trust and confidence in Scottish charities, holds charities to account and strengthens their ability to positively contribute to society.

How we regulate

Find out more about the different types of work we carry out to regulate Scottish charities.

How we regulate

Who we work with

We use a collaborative approach and work with other organisations to encourage improvement.

Who we work with

Our functions

We have a number of functions that are set out in The Charities and Trustee Investment (Scotland) Act 2005. We must:

  • Determine whether bodies are charities.
  • Keep a public Register of charities.
  • Encourage, facilitate and monitor compliance by charities with the provisions of the Act.
  • Identify and investigate apparent misconduct in the administration of charities and to take remedial or protective action in relation to such misconduct.
  • Give information or advice, or to make proposals, to Scottish Ministers on matters relating to OSCR's functions.

Find out more about our work by visiting the OSCR's work in action page. You can also see more information about how we are delivering our work by viewing our corporate reports. and reading more about our policies.

Our priorities

One
Driving compliance through proportionate and effective regulation.
Two
Supporting the development of a resilient, effective and trusted charity sector through regulation.
Three
Continuing to drive efficiency as a public body.
Four
Supporting our people.

 

 

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