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CHARITIES ROLLING REVIEW PILOT

As part of its Rolling Review Pilot Study Report, The Office of the Scottish Charity Regulator (“OSCR”) highlighted three key points which charities should now consider in preparation for their own rolling review.

OSCR suggested that charities:-

1. make sure that their Charity Trustees’ Annual Report describes their activities and demonstrates public benefit provision;
2. make sure that their constitution is up-to-date, is in keeping with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and accurately reflects the charity’s activities; and
3. if part of a group structure, consider establishing or updating a model constitution.

According to OSCR, this should allow a more streamlined rolling review.