2. Preparing the accounts

Before you can get the charity’s accounts independently examined you need to prepare the Trustees' annual report and accounts.

The steps you need to take are:

1. Keep your charity accounting records updated throughout the year
2. Prepare your Trustees' annual report and accounts
3. Independent examination or audit takes place
4. Send your completed documents to OSCR within 9 months of your financial year-end date.

Find out more about preparing your accounts from our charity accounting page and guide to charity accounts.