Our Receipts and Payments Work Pack applies to all non-company charities whose gross annual income is less than £250,000 (£100,000 for periods starting before 1 April 2011) and where there is no requirement within the charity's constitution or by funders to prepare accrued accounts.
In this section of the Guidance and Good Practice for charity trustees, we explain the legal requirements and good practice for protecting your charity’s finances.
This guidance explains what a trustees’ annual report is, what the law says it must contain and how you can use it to benefit your charity.
This guidance booklet is about independent examination, which is one of the two forms of external scrutiny that may be carried out under the statutory provisions in Scotland, and is particularly appropriate for smaller charities.
This factsheet sets out the accounting requirements for charities incorporating as a SCIO from an unincorporated association or Trust.
This guidance helps you to complete your online annual return.
This factsheet is aimed at charity trustees of small to medium sized charities looking to produce or update a reserves policy.
This guidance is to help those completing the Annual Return to understand the questions and to answer them accurately.
Read the Accounting And Reporting By Charities: Statement Of Recommended Practice.
This guidance is aimed at small and medium charities with paid employees. It is designed to improve awareness among charity trustees of their legal responsibilities in relation to auto-enrolment.
A guide to OSCR Monitoring under Section 19 - Monitoring of charitable assets following removal from the Scottish Charity Register.
This document provides you with information about raising a concern under the Public Interest Disclosure Act 1998 (PIDA), also known as ‘whistleblowing’.
This guidance is aimed at charity trustees of cross-border charities and people working with or advising charity trustees.
Matters of Material significance Guidance helps auditors and independent examiners understand the legal duty they have to report matters of material significance to OSCR.
Reporting of Relevant matters Guidance helps auditors and independent examiners understand the discretion that they have to report matters of relevance to OSCR.These guidance documents have been jointly prepared with the charity regulators in England and Wales and Northern Ireland.