(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—
(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).”.
(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),”.
(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—
(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),”.