If you’re involved in running a charity in Scotland, important changes are coming that will impact how you report information to OSCR (the Scottish Charity regulator).

These updates are part of the Charities (Regulation and Administration) (Scotland) Act 2023, aimed at improving transparency and building public trust in the charity sector.

Here’s a clear summary of what’s changing and what charity trustees need to do next.

New trustee information requirements

From summer 2025, all charities will need to provide more detailed information about each of their trustees when completing their annual returns via OSCR Online.

You’ll be asked to submit the following for each trustee:

• Full name
• Home address
• Email address
• Telephone number
• Date of birth
• Date of appointment as charity trustee

While OSCR will hold these details securely and won’t publish personal contact information, trustee first and last names will be made public from early 2026 (more on that below). Charities will be able to enter details through OSCR Online from 30 June 2025 and this includes a new section ‘Manage Charity Trustees’.

What you should do now:

• Gather this information for all your current trustees.
• Check that your charity’s OSCR online access is up to date and assigned to the right people.

Trustee names will be public from 2026

From early 2026, OSCR will start publishing the first and last names of all trustees on the Scottish Charity Register. This means anyone will be able to see who is responsible for governing your charity.

Important: There will be a process for trustees to apply for exemption from publication if there are genuine safety or security concerns, but this will be the exception rather than the rule.

Full charity accounts will be published (unredacted)

In early 2026, OSCR will publish your full charity accounts online exactly as submitted, without making any redactions.

Going forward:

• Every charity’s accounts will be visible on the Scottish Charity Register for at least five years.
• OSCR will not remove or blank out any personal information you include.
• It’s more important than ever that you carefully check what’s in your accounts before submitting.

Changes to the Statement of Recommend Practice

Another important area to keep an eye on is the Charity SORP (Statement of Recommended Practice). This sets out how all charities must prepare and present their accounts.

The SORP is being updated, with the consultation phase now closed and final guidance expected soon. Once released, the new SORP will apply to all charities that prepare accruals-based accounts, regardless of size.

What does this mean for you?

• The new SORP may change the layout, wording, or disclosures required in your charity’s accounts.
• Trustees will need to be aware of any new reporting responsibilities introduced as part of the update.
• If you work with MMG on your charity accounts, we’ll help make sure your reports stay compliant with the new rules.

We’ll provide a further update as soon as the final version of the new SORP is published, which is expected in autumn 2025 and will apply to accounting periods beginning on or after 1 January 2026.

Need help preparing?

If you’re unsure how these changes impact your charity or if you’d like help with trustee reporting or accounts, MMG is here to help.

We work with many charities across Scotland and can guide you through the process with practical advice. Get in touch today to chat about how we can support you.