Meeting our requirements

OSCR has a statutory duty to encourage and facilitate compliance by charities with the requirements of the legislation. 

 

The majority of Scottish charities have relatively small incomes.  For example, the 67 per cent of charities with an income of under £25,000 account for less than one per cent of the total income for the sector.  Such charities may not have access to professional advice and may also report to other regulators. 

 

We have established a proportionate framework, where OSCR's reporting requirements for smaller charities are very straightforward. 

 

Find out more about our reporting requirements using the links below:

Charity Trustee Duties             

Charity trustees are responsible for the governance and strategy of their charity.  They are responsible for making sure that their charity is administered effectively, and able to account for its activities and outcomes both to OSCR and to the public.  Read more about the duties and requirements of trustees.

Annual
Monitoring

Charities with an income of over £25,000 must complete as Annual Return form and a Supplementary Monitoring Return form.  Read more about OSCR's proportionate monitoring of charities.

Scottish Charity Accounting       

The Charities Accounts (Scotland) Regulations 2006 govern how charity accounts must be prepared. Read more, including OSCR's guidance.

 

Anti Fraud
Strategy

OSCR has a critical role in the prevention and targeting of action in relation to fraud.  Read more, including OSCR's guidance.

Fundraising 
          

The Act allows OSCR to make inquiries into charities and other bodies.  The primary purpose of an inquiry is to ensure that charity assets are protected and remain for use in the furtherance of a charity’s objects.

 

Read more, including OSCR's Inquiry and Intervention Policy and how to complain about a charity.

Making changes to your charity

Charities must seek prior consent from OSCR for proposed changes and notify OSCR when such changes have taken effect.  Read more about these requirements, including OSCR's guidance and application forms.

Charity                 Reorganisation     

OSCR can approve a Reorganisation Scheme where the constitution of a charity does not give trustees the power to reorganise or make changes to the charity’s constitution. Read more, including OSCR's guidance and a list of proposed reorganisations.

 

Rolling
Review

Under the 2005 Act, OSCR is under a duty to review entries in the Register from time to time, as well as to remove from the Register a charity that no longer meets the charity test. These requirements form the basis for OSCR’s Rolling Review of charities. Read more about the Rolling Review.

 

How to complain about a charity

The 2005 Act allows OSCR to make inquiries into charities and other bodies. The primary purpose of an inquiry is to ensure that charity assets are protected and remain for use in the furtherance of a charity’s objects.
 
Read more, including OSCR's Inquiry and Intervention Policy and how to complain about a charity.

return to top