More information to appear on the Scottish Charity Register from 9 March 2026, including charity trustee names and accounts documents. Click here for more details.

4. Reporting to OSCR

Published: 12/03/2025
Updated: 23/04/2025

The statement of account and report from the independent examiner or auditor must be submitted to OSCR each year at the same time as the charity’s Online annual return.

See section 7 of A guide to charity accounts, for guidance on the requirements for reporting to OSCR.

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