Who we work with
We have formal agreements with other organisations to share information, allow more efficient working, and minimise reporting requirements.
Memoranda of Understanding
A Memoranda of Understanding (MOU) is a formal agreement with another organisation which explains more about how we work together. Please click on the links below to view the full documents.
The National Lottery Community Fund
OSCR and the National Lottery Community Fund recognise the opportunities for joint working. The Policy Statement sets out both our commitments in this area, setting out how we will share information, evidence, and generally collaborate on cases where there is evidence of maladministration, misconduct or poor practice.
The Charity Commission for England and Wales
Some charities regulated by the Charity Commission also have operations in Scotland and may also be registered and regulated by OSCR. For further information read our MOU. This was agreed in 2007 and is reviewed when appropriate.
We have always worked closely with HMRC in the transition to our taking responsibility for granting charitable status. Our MOU outlines when and how we will share information.
The Financial Conduct Authority regulates Industrial and Provident Societies and Friendly Societies. Our MOU sets out the circumstances when we will work together and share information.
The Care Inspectorate is an independent body set up to scrutinise and improve care, social work and child protection services for the benefit of the people who use them. For further information read our MOU.
The Scottish Funding Council (SFC)
All legally self-standing Scottish-based colleges and universities are registered charities in Scotland. The SFC distributes funding for teaching and learning, research and other activities. Our joint working agreement sets out how we work together in dealing with complaints and developing relevant guidance.
The Regulator of Community Interest Companies (CIC)
A CIC is a type of limited company designed specifically for those wishing to operate for the benefit of the community, rather than for the benefit of the owners. Our MOU sets out liaison arrangements between us and the CIC Regulator.
Scottish Public Services Ombudsman (SPSO)
Along with regulating OSCR, the SPSO regulates a number of charities including Registered Social Landlords, colleges and universities. This MOU outlines how we will handle complaints about these organisations.
The Crown Office and Procurator Fiscal Service (COPFS)
We have always worked closely with the COPFS and our MOU outlines how and when we work together and share information.
The Equality and Human Rights Commission (EHRC)
EHRC has a statutory remit to promote and monitor human rights and to protect, enforce and promote equality and human rights. We have a duty to encourage equal opportunities and have published our own Equality Strategy. This MOU sets out our respective powers and responsibilities and how we will co-operate in our work.
Institute of Fundraising (IoF)
The IOF is the professional membership body for fundraising across the UK. It promotes and supports best practice in fundraising in all forms through its Code of Fundraising Practice. Our MOU recognises the opportunities for joint working and the sharing of information.
Scottish Government Framework Agreement
This Framework Agreement sets out the terms of an agreement between OSCR and the Scottish Government, in relation to the governance, financing and operation of the functions of OSCR.
Scottish Housing Regulator (SHR)
The Scottish Housing Regulator (SHR) is the independent regulator and register of social landlords (RSLs) in Scotland. Over 85% of RSLs are registered charities and both the SHR and OSCR have a role to play in protecting the interests of tenants, service users and charitable assets. Given that the core business of charitable RSLs is the provision of affordable housing and delivery of housing related services, SHR and OSCR have agreed that SHR will act as the lead regulator for charitable RSLs. This MOU sets out what this means in practice.
Charity Commission for Northern Ireland
This MOU provides a framework for closer working between OSCR and the Charity Commission for Northern Ireland. The MOU builds upon the co-operation that already exists between OSCR and CCNI and sets out the circumstances in which we will share information and collaborate.
Scottish Fundraising Adjudication Panel
The Panel has been established for the purposes of overseeing enhanced self-regulation of fundraising in Scotland, to be responsible for fundraising standards in Scotland and to handle fundraising complaints related to Scottish registered charities. This MOU sets out the agreement of joint working and sharing between the Panel and OSCR.
The Information Commissioner is the UK's independent regulator, appointed to uphold information rights in the public interest, promote openness by public bodies and data privacy for individuals. Our MOU sets out the circumstances of how and when we will work together and share information to assist us discharge our regulatory duties.
SORP Committee
Charities preparing accrued accounts do so in line with 'Accounting & Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland' (FRS 102 SORP).
OSCR and the Charity Commission for England and Wales are authorised by the Financial Reporting Council as the SORP-making body and act on the recommendations of an expert SORP Committee. You can view the list of members here.
To find out about the latest developments, visit www.charitysorp.org to:
- view the SORP committee minutes and announcements
- customise and download copies of the SORP, update bulletins and information sheets
- view example accounts