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Reporting Matters of Significance to OSCR: Your Role & Responsibilities

As an independent examiner or auditor of Scottish charities, learn about your legal duty to report matters of material significance to OSCR. Discover detailed guidelines on reporting, current consultations, and feedback mechanisms. Fulfill your role in effective regulation.

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Reporting Matters of Significance to OSCR: Your Role & Responsibilities

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  1. Reporting matters of material significance Laura Anderson Head of Enforcement, Scottish Charity Regulator

  2. The basics All independent examiners and auditors of Scottish charities have a legal duty to report matters of material significance to OSCR • Legal duty stems from section 46 of the 2005 Act • Covers all charities and all independent examiners and auditors • Duty to report matters of material significance • Discretion to report other matters

  3. More detail about reporting • Preferable to make the report in writing. Send confidentially by email to section46@oscr.org.uk • Provide as much information and detail as possible but don’t delay unnecessarily to gather information • Our expectation is that independent examiners and auditors fulfil their duties and use their unique position appropriately to help us regulate • We take a dim view of those who fail in their duties – you have a part to play in effective regulation

  4. Current consultation • UK-wide consultation on the matters that must be reported • Changes are based on regulatory experience and the establishment of a regulator in Northern Ireland • Consultation open until 11 September

  5. The matters to be reported (1)

  6. The matters to be reported (2)

  7. Feedback needed on… • Are these the correct matters that should be reported to the charity regulator? • Are the matters described in a clear and helpful way? • Are there any other matters which should be included or should any be removed?

  8. Final reminders: • Consultation open until 11 September • Respond by email or post • Take the opportunity to have your say Thank you for listening

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