# Scottish Charities accounts

- Link: https://fundraising.co.uk/2009/07/25/scottish-charities-accounts/
- Published: 2009-07-25T10:14:32+01:00
- Author: Finbar Cullen

A recent article in Third Sector magazine revealed that many Scottish charities 
were unaware of their duty to provide a copy of their annual accounts to members
of the public. The research was undertaken by The Institute of Chartered Accountants
of Scotland, and only 75 of the 545 charities provided the documents, as required
by law.

 

I suspect that the Office of the Scottish Charity Regulator (OSCR) register is an
underused resource, and it is not surprising given how difficult it can be to obtain
copies of the accounts (and constitution). During 2009, the OSCR will be reviewing
the information supplied to it by charities and how the OSCR uses this information.
See my blog dated 20th July 2009, if you are interested in taking part in the review.

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Here is a word of advice if you do want to obtain a copy of the accounts and constitution
from a charity registered with the OSCR. Be sure to quote the wording used on the
OSCR website and request these documents from the charity “under s.23 (1) (a) and(
b) of the Charities and Trustee Investment (Scotland) Act 2005”.

 

Good luck

 

Finbar Cullen

Research**Plus**

 

 * **[Gift wrapped – especially for you](https://fundraising.co.uk/2009/09/21/gift-wrapped-especially-you/)**(
   21 September 2009)
 * **[information security](https://fundraising.co.uk/2010/03/25/information-security/)**(
   25 March 2010)
 * **[CIMA event looks at 'Scotland's charities: current and forthcoming legislation'](https://fundraising.co.uk/2011/03/10/cima-event-looks-039scotland039s-charities-current-and-forthcoming-legislation039/)**(
   10 March 2011)