We have updated OSCR Online - click here for more information on how to submit your annual return

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.

This Guide sets out the legal requirements for preparing charity accounts and getting those accounts externally scrutinised.

A Guide to Charity Accounts


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

Joint guidance from UK Charity Regulators for independent examiners undertaking assignments that may be affected by the coronavirus (COVID-19) pandemic.


Guidance for Independent Examiners during COVID-19 pandemic or in a time of national emergency




This Guide aims to explain what independent examination involves, how to select an independent examiner for your charity and what you need to do to prepare for an independent examination.

Independent Examination: A Guide for Charity Trustees



This Guide aims to explain what independent examination involves and what responsibilities and duties are attached to the role of the independent examiner.


Independent Examination: A Guide for Independent Examiners




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

Charity Annual Return Guidance PDF

This Guidance sets out some of the key points to consider if your charity has investments or is thinking about investing and how your duties as charity trustees apply.

Charity investments: guidance and good practice

Understanding the risk of fraud in your charity and how to reduce it.

Fraud: how to reduce the risks in your charity


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 complete 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


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

Statement of Recommended Practice


Matters of Material significance Guidance helps auditors and independent examiners understand the legal duty they have to report matters of material significance to OSCR. Information on the latest changes to this guidance can be found here. 

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. 

Matters of Material Significance 

Reporting of Relevant matters


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


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

This guidance is aimed at charity trustees of cross-border charities and people working with or advising charity trustees.

Cross-border charity regulation in Scotland