OSCR charity compliance checklist

Use this checklist each year to verify your Scottish charity meets its obligations under the Charities and Trustee Investment (Scotland) Act 2005 and the 2023 Act.

Registration and public information

• Charity is on the Scottish Charity Register with current details
• Scottish charity number (SCxxxxxx) displayed on all documents, correspondence, website, and fundraising materials
• Principal office address on the register is current
• Charity name on the register matches the name you use publicly
• Any changes to name, purposes, or constitution have been notified to OSCR and approved

Annual reporting

• Annual return (monitoring return) submitted to OSCR within 9 months of financial year end
• Annual accounts prepared following the Charities SORP
• Accounts independently examined or audited as required by income level
• Signed accounts uploaded to OSCR Online with the monitoring return
• Trustees' annual report prepared and included with accounts

Trustee governance

• All current trustees are eligible to serve (not disqualified under the 2005 or 2023 Act)
• Trustee eligibility checked before appointment, including disqualification grounds
• Conflicts of interest declared and managed with a written policy
• Board meetings held regularly with decisions properly minuted
• Trustees acting within the powers granted by the governing document
• Adequate financial controls in place and reviewed by the board

Notifiable events

• Process in place to identify and report notifiable events to OSCR promptly
• All trustees and senior staff aware of what constitutes a notifiable event
• Any notifiable events during the year reported through OSCR Online
• Serious incidents also reported to relevant authorities (police, ICO, HMRC) as appropriate

Financial management

• Accounting records sufficient to explain all transactions and show the charity's financial position
• Bank accounts in the charity's name (not personal accounts)
• At least two signatories required for payments above a board-agreed threshold
• Reserves policy agreed by the board and reviewed annually
• Investment policy in place if the charity holds investments