Links and resources in relation to the Independent Examination of accounts of charities registered in Scotland.
Please note that ACIE is not responsible for the contents or accuracy of third party web sites.
For further information, please see our Scotland News Page
Office of the Scottish Charity Regulator (OSCR)
Legislation & SORP:
Charities and Trustee Investment (Scotland) Act 2005
Companies Act 2006
The Charities Accounts (Scotland) Regulations 2006
The Charities Accounts (Scotland) Amendment Regulations 2010
The Charities References in Documents (Scotland) Regulations 2007
The Scottish Charitable Incorporated Organisations Regulations 2011
SORP 2005 - Accounting and Reporting by Charities: Statement of Recommended Practice 2nd Edition - May 2008
Cross Border Charities:
Charities registered with both the Charity Commission and the Office of the Scotland Charity Regulator (OSCR), also need to comply with English charity legislation. Please refer to our England & Wales Links page for further details.
OSCR Publications & Resources:
Independent Examination: Guidance for Charities & Independent Examiners
Scottish Charity Accounts: Updated Guide to the 2006 Regulations
SCIOs: Guide to Scottish Charitable Incorporated Organisations
Who is in charge: Control & Independence in Scottish Charities
ACIE Publications & Resources:
Accounting and Scrutiny thresholds for charities in Scotland
Independent Examination File
Sample Letters of Engagement available to Members from the the ACIE Office on request.