The Scottish charity regulator OSCR has issued its annual report and accounts for 2013/14. In the annual report, OSCR has called on Scottish Ministers to consider a change in the law to allow publication of charity accounts on the Scottish Charity Register, “increasing transparency and accountability of charities and reinforcing public confidence”.
Unlike in England and Wales, OSCR does not make accounts submitted to it available online, but individual charities are legally obliged to provide their latest accounts to the public on request.
Third Sector has further coverage, including that the regulator will launch a redesigned website with improved functionality, next month. See http://www.thirdsector.co.uk/oscr-proposes-publish-annual-accounts-scottish-charities-its-website/finance/article/1305250. Or go to OSCR press release, with link to the annual report, at http://www.oscr.org.uk/news-and-events/latest-news/annual-report-and-accounts-2013-14/