
2025 No. 341
CHARITIES
The Charities Accounts (Scotland) Amendment Regulations 2025
Made 6th November 2025
Laid before the Scottish Parliament 10th November 2025
Coming into force in accordance with regulation 1(2) and (3)
The Scottish Ministers make the following Regulations in exercise of the powers conferred by sections 44(4) and (5) and 103(2) of the Charities and Trustee Investment (Scotland) Act 2005 and all other powers enabling them to do so.
Citation and commencement
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(1) These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2025.
(2) Subject to paragraph (3) these Regulations come into force on 1 January 2026.
(3) Regulation 3(3)(a), (5)(b) and (c), and (6)(d) come into force on the day on which section 10(2)(a) of the Charities (Regulation and Administration) (Scotland) Act 2023 comes into force.
Application
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The amendments made by regulation 3(2), (4), (5)(a), (6)(a) and (7) do not apply to any accounts covering a financial year which begins before 1 January 2026.
Amendment to the Charities Accounts (Scotland) Regulations 2006
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(1) The Charities Accounts (Scotland) Regulations 2006 are amended in accordance with paragraphs (2) to (9).
(2) In regulation 1(2) (interpretation), for the definition of “the SORP” substitute—“
 “the SORP” means the Statement of Recommended Practice entitled “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (October 2025)”, published by the Charity Commission for England and Wales, London, in 2025;”.
(3) In regulation 5 (submission of statement of account to OSCR)—
(a) after each occurrence of “account” insert “and independent report on accounts”,
(b) in paragraph (2), after “statement” insert “of”.
(4) In regulation 6(1) (consolidated accounts), for “£500,000” substitute “£1,000,000”.
(5) In regulation 10 (annual audit of statement of account)—
(a) in paragraph (1), for each occurrence of “£500,000” substitute “£1,000,000”,
(b) in paragraph (4), for the words before sub-paragraph (a) substitute “In making an independent report on accounts in respect of the audit of the statement of account, the auditor must ensure that the report—”,
(c) in paragraph (5), for “auditor’s report for the purposes of paragraph (4)” substitute “independent report on accounts”.
(6) In regulation 11 (independent examination of statement of account)—
(a) in paragraph (1), for “£500,000” substitute “£1,000,000”,
(b) in paragraph (2)(a), omit head (v),
(c) in paragraph (2)(a)(ix), for “the Institute of Chartered Secretaries and Administrators” substitute “the Chartered Governance Institute”,
(d) in paragraph (3), for the words before sub-paragraph (a) substitute “In making an independent report on accounts in respect of the independent examination of the statement of account, the independent examiner must ensure that the report—”.
(7) In regulation 14(3) (special case charities), for sub-paragraph (a) substitute—“
(a) the Statement of Recommended Practice: Accounting for further and higher education published by Universities UK, London, in 2025; and”.
(8) After regulation 14 (special case charities), insert—“
Information not required in statement of account
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(1) Despite the generality of regulations 6, 7, 8, 9 and 14, those regulations do not require a charity to include in its statement of account any information which is—
(a) excluded from the charity’s entry in the Register under section 3(4) of the 2005 Act, or
(b) subject to a dispensation under paragraph (4) (a “safety and security dispensation”).
(2) A charity may apply to OSCR for a safety and security dispensation in relation to—
(a) the name and address of any person, or
(b) the address of any premises.
(3) An application under paragraph (2) must specify—
(a) the information which is to be the subject of the safety and security dispensation (the “relevant information”),
(b) the nature of the risk to the safety or security of any person or premises which might arise from the inclusion of the relevant information in a statement of account, and
(c) any other information which OSCR may require.
(4) OSCR must grant a safety and security dispensation if, on the application of the charity, OSCR is satisfied that the inclusion of the relevant information in a statement of account would be likely to jeopardise the safety or security of any person or premises.
(5) A safety and security dispensation granted under this regulation applies to any statement of account which both—
(a) relates to the charity which made the application under paragraph (2), and
(b) is sent to OSCR after the dispensation is granted but before the dispensation is revoked.
(6) OSCR must revoke a safety and security dispensation on the application of the charity.
(7) Chapter 10 of Part 1 of the 2005 Act (decisions, notices, reviews and appeals) applies to any decision of OSCR under paragraph (4) as that chapter applies to a decision referred to in section 71(b) of the 2005 Act (decisions).”.
(9) In schedule 2 (receipts and payments - annual report requirements)—
(a) in paragraph 3, for “(unless” to the end substitute “(but see regulation 15 (information not required in statement of account)).”,
(b) for paragraph 4 substitute—“
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The name of any person that is a charity trustee on the date the annual report was approved by the charity trustees unless there are more than 50 charity trustees, in which case the names of 50 charity trustees is sufficient (but see regulation 15 (information not required in statement of account)).”, and
(c) in paragraph (5), for “, unless” to the end substitute “(see also regulation 15 (information not required in statement of account)).”.
SHIRLEY-ANNE SOMERVILLE
A member of the Scottish Government
St. Andrew's House
Edinburgh
6th November 2025