What does OSCR do with the trustees' annual report?

From April 2016, OSCR started to publish the annual reports and accounts on the Scottish Charity Register for charities with an income of at least
£25,000 and all those that are constituted as Scottish Charitable Incorporated Organisations (SCIOs). We removed personal details from the annual reports and accounts before publishing them on the charity’s entry.

OSCR will display the annual reports and accounts for all Scottish charities on the Register from summer 2025. After the commencement of this change, the Register will display the accounts we receive 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.

Charities must also give a copy of their governing document and/or the latest examined or audited accounts to anyone that asks for them. Good practice is to publish your governing document and accounts on the charity’s website and provide a link from your charity’s entry in the Scottish Charity Register to the appropriate webpage – this helps readers to look at the information in context and to easily access more information about the charity if they want to. 

We review a sample of TARs to assess the quality of reporting and potentially identify issues of regulatory concern. We don’t assess every TAR submitted to us or endorse any TARs.