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Introduction
Since April 2006, all charities are required to submit their accounts to OSCR with their Annual Return form and (where issued) the supplementary Monitoring Return form. Submission will take place according to the charity's financial year end. OSCR sends out Annual Return Forms soon after a charity’s Accounting Period End Date.
Charities must submit accounts and their Annual Return form within nine months of their accounting period end date. OSCR does not require accounts before this date unless they have been previously requested.
Charities which are registered with both OSCR in Scotland and the Charity Commission for England & Wales should visit our English and Welsh Charities page for details of the monitoring programme applicable to them.


