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What OSCR does with the trustees' annual report?

Published: 13/12/2017
Updated: 13/12/2017


We publish the annual reports and accounts for all charities with an income of at least £25,000 and all those that are constituted as Scottish Charitable Incorporated Organisations (SCIOs). We remove personal details from the annual reports and accounts before publishing them on the charity’s entry on the Scottish Charity Register.  

Charities must also give a copy of their governing document and/or the latest examined or audited accounts to anyone that asks for them. Good practice is to publish your governing document and accounts on the charity’s website and provide a link from your charity’s entry in the Scottish Charity Register to the appropriate webpage – this helps readers to look at the information in context and to easily access more information about the charity if they want to. 

We review a sample of TARs to assess the quality of reporting and potentially identify issues of regulatory concern. We don’t assess every TAR submitted to us or endorse any TARs.