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: 
Charity Reorganisation 
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.

Telephone: 0131 659 9751 or 07899 891616       Email:    Address: 19 Windsor Place Edinburgh EH15 2AJ

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