Section 5 Reporting to OSCR

The statement of account and report from the independent examiner or auditor must be submitted to OSCR each year. The accounts should be submitted at the same time as the charity’s online annual return.

See our Annual Monitoring page for more information and section 7 of Part 1: The Overview for detailed guidance on the requirements for reporting to OSCR.

PLEASE NOTE THAT WE WILL ACCEPT TYPED/DIGITAL SIGNATURES ON THE DOCUMENTATION YOU SEND US AS PART OF THE ONLINE ANNUAL RETURN.