Having your charity’s accounts independently examined is an important part of charity regulation. Independent examination is designed to make sure charities are transparent and accountable to the public. It also helps to show your charity is being run properly and that charity trustee duties are being followed.
This Guide aims to explain, in broad terms:
Who is this guide for?
This Guide is for:
The Guide is split into sections to help you find the information most relevant to you and your charity.
The main piece of charity law in Scotland that sets out the requirements for being a charity and establishes OSCR.
The 2006 Regulations set out in detail what information trustee annual reports and charity accounts must contain and when they must be submitted to OSCR.
The SORP sets the framework for charity financial reporting in the UK for charitable companies, charities with income of £250,000 and more and all other charities preparing accruals accounts.
OSCR publishes general guidance for charities, but we can’t provide specific advice on the full range of things which can happen in or affect your charity.
Below is a list of organisations, professional bodies and publications can help with some or all of the areas set out in the Guide and more: