Charity accounts
I110Preservation 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
45BPublic 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).
I211Independent reports: minor and consequential modifications
1
The 2005 Act is modified as follows.
2
In section 4(c)(iii) (application for entry in Register), after “(if any)” insert “and any associated reports forming part of the same document”
.
3
In section 23(1) (entitlement to information about charities)—
a
in paragraph (b), after “account” insert “and independent report on accounts”
,
b
in the closing words, after “account” insert “and independent report on accounts”
.
4
In section 44(4)(g) (accounts), at the end insert “(including matters relating to the independent report on accounts)”
.
5
In section 106 (general interpretation), after the definition of “the First-tier Tribunal” insert—
“independent report on accounts” has the meaning given in section 44(1)(ca),
I3I412Removal of non-responsive charities for failure to submit accounts
1
The 2005 Act is modified as follows.
2
In section 3(3)(e)(ii) (Scottish Charity Register), after “31(4)” insert “or 45A(2)”
.
3
The heading of section 45 becomes “Failure to provide statement of account: preparation by appointed person”
.
4
After section 45, insert—
45AFailure to provide statement of account: removal from Register
1
This section applies where—
a
a charity has failed to send a copy of its statement of account to OSCR in pursuance of section 44(1)(d),
b
the time by which the statement was due to be sent to OSCR by virtue of provision made under section 44(4)(f) has passed,
c
the charity has not responded to communications from OSCR in respect of the failure, and
d
a statement of account has not been prepared, and is not being prepared, under section 45.
2
OSCR may give the charity notice of its intention to remove the charity from the Register.
3
Unless the charity makes contact with OSCR within 3 months of the date on which notice under subsection (2) is given, OSCR may remove the charity from the Register.
4
A notice under subsection (2) must set out—
a
that the notice has been given because the criteria in paragraphs (a) to (d) of subsection (1) have been met, and
b
that the charity may be removed from the Register unless it makes contact with OSCR within the period specified in subsection (3).
5
OSCR—
a
must publish on its website a list of charities to which a notice under subsection (2) has been issued and remains in effect,
b
may take such further steps as appear to it to be appropriate with a view to bringing the giving of a notice under subsection (2) to the attention of persons likely to be affected by it.
6
In relation to a SCIO, the power in subsection (3) to remove a charity from the Register is a power to take steps in accordance with regulations made under section 64(1)(d) to secure the dissolution of the SCIO and, following such dissolution, to remove it from the Register.
5
In section 71 (decisions), after paragraph (ma), insert—
mb
remove a charity from the Register under section 45A(3),
6
In section 73(2) (effect of decisions), in the opening words, after “(id),” (inserted by section 17(11)), insert “(mb),”
.