Auditors and Independent Examiners are required to make reports to OSCR where in the course of their duties they became aware of a matter which is relevant to OSCR in undertaking certain functions. This requirement is set out in Section 46 of the Charities and Trustee Investment (Scotland) Act 2005.
OSCR have recently opened a new separate email address to allow Auditors and Independent Examiners to make these confidential reports to us. This is Section46@oscr.org.uk. Please ensure that this email address is used in the future when making reports.
Alongside the other UK Regulators, OSCR will shortly be consulting on a new list of matters of material significance, details will be released on our website.