Publishing charity accounts
Publishing your accounts
There's a wealth of evidence showing that transparency and accountability are key in encouraging public trust and confidence. We're going to play our part in raising levels of transparency by publishing the annual reports and accounts that you send us each year. This will make it easier for the public to find out more about what your charity does - and it's therefore an opportunity for you to show the positive impact you are having in Scotland and beyond.
Charity accounts are already public documents - section 23 of the 2005 Act entitles any person to a copy of a charity's accounts on reasonable request. We have decided that making accounts available on the Register will help to reinforce that transparency and accountability.
At first, we will publish reports and accounts for charities with an income of £25,000 and over, and for all SCIOs (Scottish Charitable Incorporated Organisations). In line with our current legislation, we will redact personal and sensitive information before the accounts are published. We will start this process with the accounts that we receive from 1 April 2016.
There is another way that your accounts can be displayed. If your charity's accounts are already published on your website, you can share this link with us on your Annual Return form and the link will be published on the Register. If you were to use this method, it would be a great way of sharing other interesting information about your charity on the page, to really spell out your charity's activities and impact.
Remember, our Annual Return form will also be changing from 1 April - so make sure you're ready. If you need help and support, your local Third Sector Interface is available.