Speaking today (Wednesday 26th March 2025) Katriona Carmichael, the CEO of the Scottish Charity Regulator (OSCR) has welcomed the announcement by the Cabinet Secretary for Child Poverty and Social Justice on future plans for charity regulation.

Speaking after the publication of a letter to the Scottish Parliament’s Social Justice and Social Security Committee which detailed the proposals, Ms Carmichael said:

“OSCR welcomes the plans set out this week by the Scottish Government, which will improve charity regulation and help to maintain public trust in the sector and its individual charities.

"We have already implemented some provisions of the Charities (Regulation and Administration) (Scotland) Act 2023, and our work to deliver the remaining elements is well underway. We are on track to fully implement the legislation, including collecting and publishing the names of charity trustees on the Scottish charity register and making five years of financial accounts publicly available for each charity when these provisions come into force in the summer and at the end of 2025.

“We also welcome the announcement that the government will consult on plans to help address challenges faced by some charities when they are looking to close or become a Scottish Charitable Incorporated Organisation (SCIO). We are aware of these issues and are particularly keen to be able to deal with the issue of SCIOs that are breaching their duty to submit accounts and to engage with us, as we have been able to do successfully with other kinds of charity following the 2023 Act.

“I know that many organisations will welcome the proposed changes to the audit income threshold for charities registered in Scotland, which will raise the threshold from £500,000 to £1 million. This proposal reflects the recommendations which OSCR has made to Scottish ministers and will ensure that the regulation and monitoring of charity accounts is proportionate and achievable.

“Scottish charities play a vital role in our country and our communities, and these changes will help to ensure that they remain well-regulated, retaining the trust of the public, their funders and their beneficiaries.”

The full letter by Shirley-Anne Sommerville MSP to the committee can be found online at:

Review Of Charity Regulation