Scot charity regulator issues sample accounts, tweaks register

Example accounts for a Scottish Charitable Incorporated Organisation (SCIO) using a ‘receipts and payments’ basis have been added to the charity regulator’s website. See OSCR’s Accounts Guidance section.

Examples for charities preparing fully accrued accounts are available on the SORP micro site – Scottish versions will be available soon. (From

The Scottish charity regulator is also now using the convention on the charity register of red, amber or green shading to show if annual returns were submitted on time. This has been the case for the register of England/Wales charities for some while. (From OSCR tweet 16 Feb)