The information OSCR publishes about charities on the Scottish Charity Register will be changing soon. This will be the final set of changes resulting from the Charities (Regulation and Administration) (Scotland) Act 2023, which aims to strengthen oversight and public trust in the charity sector. From early in 2026:
- The first and last names of charity trustees will be displayed on the charity's register entry.
- Every accounts document submitted to OSCR as part of a charity's online annual return will be published in full, without any changes, on the Scottish Charity Register
OSCR expect to be able to announce the exact date when these changes will take effect in the next few weeks. In the meantime, they advise you are prepared for this change by:
- Making sure your charity trustee details are up-to-date in OSCR Online.
- Carefully considering what information to include in your accounts before drafting them. Please remember, the documents will be published in full, as they are received, so you may want to consider if it is appropriate to include the names and images of volunteers or beneficiaries.
- Making sure your accounts can easily be displayed online, with a PDF document being the most preferable option.
- Considering adding digital or typed signatures, rather than handwritten.
Visit the OSCR website to:

