Some helpful links to guidance which is specifically designed for charities registered in Scotland with OSCR, including charities primarily based outside of Scotland. Scottish charities which are subject to audit may also be interested in the ICAS guidance on appraising your auditors.
Guidance for ICAS members acting for Scottish Charities
The ICAS Charities Committee has published guidance for ICAS members acting for Scottish Charities. This guidance applies to accounting periods commencing on, or after, 1 April 2011.
ICAS guidance on appraising your auditors
Appraising your auditors was first published in 2003. It was updated in 2007 to reflect the latest development in corporate governance and ethics. The guidance is primarily directed at the assessment and appointment of private company auditors, although charity trustees may find this helpful in assessing the quality of charity auditors.
Accounting guidance issued by OSCR
In order to help charities meet the various requirements of the 2006 accounting regulations (as amended), OSCR published guidance in September 2011, providing an overview of the Scottish charity accounting environment and including more detailed guidance to assist charities preparing receipts and payments accounts or Charities SORP accounts. The guidance also includes illustrative independent examiner report examples.
Charity trustees' duties guidance issued by OSCR
The Charities and Trustee Investment (Scotland) Act 2005 sets out the legal duties of charity trustees in Scotland. The main duty of a charity's trustees is to act in the interests of the charity; as well as to: seek, in good faith, to ensure that the charity acts in a manner which is consistent with its purposes; act with the care and diligence that it is reasonable to expect of a person who is managing the affairs of another person; and to ensure that the charity complies with the 2005 Act. OSCR's guidance explores these duties in more detail.
OSCR publications and guidance
OSCR publications and guidance for charities and their advisors are available on the OSCR website.