Section 9 Connected charities

Some charities are connected by having common or related purposes, or by having a common controlling body or administration, for example, a group of trustees that meet quarterly to consider a number of trusts at the same time. These charities have the option of preparing a single set of accounts to send to OSCR instead of preparing individual accounts.

The individual charity with the highest gross income will determine the type of accounts to prepare and the type of external scrutiny required.