Evidence library

In November 2008, OSCR published the results of a comparative study into the accounts of small charities. The study aimed to establish a benchmark for compliance with the statutory requirements set out under the Charities and Trustee Investment (Scotland) Act 2005 and the Charity Accounts (Scotland) Regulations 2006. The study identified some improving trends and a number of key messages for those involved with small charities. A further study was undertaken in summer 2009 to measure progress made and to identify any ongoing issues. A summary of the 2009 study is provided here, highlighting six key findings and comparisons with the earlier study.