Charities (Regulation and Administration) (Scotland) Act 2023

10 Preservation of and access to charity accounts and independent reports on accounts

(1) The 2005 Act is modified as follows.

(2) In section 44 (accounts)—

(a) in subsection (1)—

(i) after paragraph (c), insert—

“(ca) have the independent examiner or auditor make a report in respect of the examination or (as the case may be) audit (an “independent report on accounts”),”,

(ii) in paragraph (d), for the words “such examination or audit, send a copy of the” substitute “the independent report on accounts has been made, send a copy of the report and”,

(b) after subsection (4) insert—

“(4A) Regulations under subsection (4) must be framed so that a charity is not required to include any information in its statement of account that is excluded from its entry in the Register under section 3(4).”.

(3) After section 45A (inserted by section 12(4)), insert—

“Access to charity accounts

45B Public access to charity accounts kept by OSCR

(1) OSCR must—

(a) keep any copy of a statement of account and independent report on accounts sent to it under section 44(1)(d) for at least 5 years from the end of the financial year to which the document relates, and

(b) during the period for which the copy is so kept, make it available for public inspection—

(i) at all reasonable times at its principal office,

(ii) at such other places as it thinks fit, and

(iii) otherwise as it thinks fit.

(2) It is for OSCR to determine the manner in which copies of statements of account and independent reports on accounts are made available.

(3) OSCR must publicise the arrangements which it makes in pursuance of subsection (1)(b).”.