Accounts and finance guidance

Published: 06/07/2017
Updated: 21/02/2018


Guidance on how to prepare different types of accounts and how to look after your charity’s finances.


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.

Receipts and Payments Accounts Templates


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.

Scottish Charity Accounts - An Updated Guide to the 2006 Regulations PDF

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.

Trustees' Annual Reports: Guidance and good practice


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.

Charities and Independent Examiners


This factsheet sets out the accounting requirements for charities incorporating as a SCIO from an unincorporated association or Trust.

Incorporation To SCIO Accounts Guide PDF


This guidance helps you to complete your online annual return.

Using OSCR Online to Submit an Annual Return


This factsheet is aimed at charity trustees of small to medium sized charities looking to produce or update a reserves policy.

Charity Reserves Factsheet


This guidance is to help those completing the Annual Return to understand the questions and to answer them accurately.

Charity Annual Return Guidance PDF


Read the Accounting And Reporting By Charities: Statement Of Recommended Practice.

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.

Charities and Auto-Enrolment 


A guide to OSCR Monitoring under Section 19 - Monitoring of charitable assets following removal from the Scottish Charity Register.

Guidance On OSCR Monitoring PDF


The guidance addresses areas of interest to cross border charities registered with both the Charity Commission for England and Wales and OSCR.

Some parts of this guidance need to be updated, this will be done later in 2017. Please see our Fundraising page for more information on the current self-regulation system. 

Cross-border Charity Regulation in Scotland PDF


This document provides you with information about raising a concern under the Public Interest Disclosure Act 1998 (PIDA), also known as ‘whistleblowing’.

Whistleblowing Guidance PDF

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