The Charities (Regulation and Administration) (Scotland) Bill is designed to provide a series of practical improvements to problems which have arisen since the coming into force of the Charities and Trustee Investment (Scotland) Act 2005.
Key changes are:
Information held by OSCR
A criticism often been levelled at Scottish charity legislation is the paucity of publicly available information on the OSCR website. The Bill proposes to remedy this by requiring OSCR to make publicly available:
a) Statements of accounts for all charities together with independent