OSCR will soon begin to publish the first and last names of charity trustees on its website as part of the changes introduced by the Charities (Regulation and Administration) (Scotland) Act 2023).
From 9 March 2026, trustees' first and last names will be made publicly available on the OSCR website. Trustee details can be updated at any time using the OSCR online portal. In certain circumstances, trustees may be granted an exemption from having their names published. You can find further information about the exemptions available on the OSCR website.
In addition to trustee names, from 9 March 2026 OSCR will also begin publishing annual reports and accounts in full. Before they displayed redacted copies of annual reports and accounts for charities with an annual income of more than £25,000. This will change and copies of the documents will be published in the format they are received for all charities regardless of income.
Trustees will be responsible for ensuring that annual reports and accounts are submitted to OSCR ready for publication and that any sensitive information is redacted before submission.
At the same time as the changes outlined above, OSCR will begin publishing the number of staff, trustees and volunteers each charity has each year, along with a description of the charity’s purposes in its own words. This information is already collected by them as part of the annual return process.
Information on what should be included in the annual return can be found on the OSCR website:
Voluntary Action Orkney (VAO) can help if you would like any assistance with your annual report, accounts or annual return. Contact the finance team using the form below.
