The Office of the Scottish Charity Regulator (OSCR) is established under the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act). The 2005 Act sets out our powers and gives us five specific functions:
The 2005 Act is available (ISBN 0 10 590084 2) from The Stationery Office Limited (Customer Services Telephone 0870 600 5522) in printed form as well as online.
Amendments to the 2005 Act are made by Part 9 of the Public Services Reform (Scotland) Act 2010.
The Explanatory Notes for the 2005 Act (ISBN 0105910732) are also available from the Stationery Office Limited to order in printed form as well as online.
Amendments to The Charities Accounts (Scotland) Regulations are as follows: 2007, 2010, 2014, 2016, 2017 and 2018.
Charity SORP 2014 - FRSSE and FRS 102
The Charities References in Documents (Scotland) Regulations 2007
Amendments to The Charities References in Documents (Scotland) Regulations are as follows: 2008 and 2011
The Charities Reorganisation (Scotland) Regulations 2007
Amendments to The Charities Reorganisation (Scotland) Regulations are as follows: 2012
The Charities and Benevolent Fundraising (Scotland) Regulations 2009
The Scottish Charitable Incorporated Organisations Regulations 2011
The Scottish Charitable Incorporated Organisations (Removal from Register and Dissolution) Regulations 2011
The Charities Restricted Funds Reorganisation (Scotland) Regulations 2012