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Charities Services:

Scottish Charity Accounts
Year ends 31 March 2007 onwards.

The office of the Scottish Charity Regulator (OSCR) has published guidance on Scottish Charity Accounts.

The guidance has been produced for trustees, funders, beneficiaries and members as well as charity auditors and professional advisers.

The guidance covers a number of areas including

  • Preparation of Accounts – whether accounts should be prepared on an accruals basis or receipts and payments accounts.
  • External Scrutiny – Whether accounts can be audited or independently examined.
  • Accounting records – what records have to be kept and for how long
  • Reporting to OSCR – what information has to be provided and deadlines.

The guidance can be found by following the link below:

www.oscr.org.uk/ScottishCharityAccounting.stm



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