Scottish Ministers have set Thursday 5 March 2026 for the final commencement of the Charities (Regulation and Administration) (Scotland) Act 2023, bringing sections 2, 10 and 11 into force and completing implementation of the Act. The measures expand what OSCR must publish on the Scottish Charity Register and formalise new filing duties. ([]())
From that date, each charity’s Register entry must include the names of all its charity trustees. Addresses and contact details will not be published, and trustees will be able to apply for their name to be withheld where publication would likely compromise the safety or security of any person or premises, reflecting an extension of the existing dispensation framework under the 2005 Act. (parliament.scot)
For charities already on the Register before 5 March 2026, trustee names will not appear until the charity has provided them to OSCR. In practice this happens through the annual return or by updating records in OSCR Online, which has accepted trustee details since 30 June 2025. Early submission will shorten the period before names are displayed on the Register. (oscr.org.uk)
Section 10 introduces a requirement to obtain an ‘independent report on accounts’-the report of the independent examiner or auditor-and to submit it alongside the statement of account. OSCR must preserve both for at least five years and publish them next to the charity’s Register entry in the format filed; OSCR will no longer redact personal information from these documents. (oscr.org.uk)
The commencement also activates linked provisions in the Charities Accounts (Scotland) Amendment Regulations 2025. Specifically, regulation 3(3)(a), 3(5)(b) and (c), and 3(6)(d) of S.S.I. 2025/341 take effect when section 10(2)(a) of the 2023 Act comes into force, aligning accounting terminology and publication rules with the new statutory duty. (vlex.co.uk)
For compliance teams, the immediate priorities are clear: ensure OSCR Online holds complete and current trustee details for publication, and prepare year‑end packs so that signed accounts and the independent report are filed together. Because OSCR will publish documents in full for five years, boards should review content before approval and remove any unnecessary personal data. (oscr.org.uk)
Safeguards are available where disclosure creates genuine risk. Trustees may seek a publication dispensation for their name, and charities may apply for a ‘safety and security dispensation’ to omit specific information from accounts if inclusion would likely jeopardise any person or premises. Applications are assessed case‑by‑case by OSCR. (oscr.org.uk)
Accounting thresholds interact with-but do not displace-the new filing duties. For accounting periods beginning on or after 1 January 2026, Scotland’s audit income threshold rises to £1 million, meaning more charities can use independent examination instead of audit; the obligation to obtain and submit an independent report remains in all cases. (gov.scot)
Timetables now firm up for finance committees. The trustee‑name publication duty applies from 5 March 2026, with a transitional delay for pre‑existing charities until names are provided; the duty to submit accounts with an independent report also applies from that date, with OSCR publishing for at least five years thereafter. Update governance calendars and privacy notices accordingly. ([]())