All charity accounts will now be published online.
OSCR will be publishing the accounts for all Scottish charities on the Scottish Charity Register from next year and is urging organisations to understand how the new requirement affects them.
These changes reflect the Charities (Regulation and Administration) (Scotland) Act 2023 and aim to enhance transparency, accountability and public trust in Scotland’s charitable sector.
Parliament will decide the exact commencement date of this change early next year, but it is expected to be summer 2025.
OSCR currently publishes accounts on the register with some personal information redacted for charities that fall within criteria based on their legal form and income. After the commencement date in summer 2025, the register will display the accounts OSCR receives for every charity, and over time it will ultimately display the latest five years of accounts. OSCR will no longer redact any information in the accounts prior to publication.
For more information, click the buttons below.
