Upcoming Changes to Charity Regulations in Scotland: Improving transparency and accountability

In 2025, Scotland will implement significant changes to charity regulations, aimed at enhancing transparency and accountability within the sector. The new rules, stemming from the Charities (Regulation and Administration) (Scotland) Act 2023, will require charities to disclose more detailed information about their trustees and financial activities.

Currently, charities submit trustee details to the Scottish Charity Regulator (OSCR), but only limited personal information is made public. Names are visible, but addresses and dates of birth remain confidential. Likewise, charity accounts are submitted annually, but are redacted before being made available. Under the new regulations, however, full trustee details, including personal information, will be published, and charity accounts will be made fully accessible.

These changes are designed to increase public trust and transparency, allowing donors, funders, and the public to make more informed decisions. Charities will need to ensure that trustee information is accurate and that they are prepared for the full disclosure of financial accounts. This will not only improve governance but also demonstrate accountability to stakeholders. Charities are strongly encouraged to review their
internal processes and prepare for the upcoming changes to avoid delays or complications. For more information on the new regulations and how to comply, charities can visit the OSCR website.

For more guidance: click here