Charities across Scotland are being encouraged to prepare for important changes to the information published on the Scottish Charity Register. The updates, introduced by the Office of the Scottish Charity Regulator (OSCR), will come into effect from 9 March 2026.
The changes form the final stage of the Charities (Regulation and Administration) (Scotland) Act 2023, which aims to strengthen transparency, accountability and public trust in the charity sector.
Trustee names to be published
From 9 March, the first and last names of all charity trustees will be displayed on each organisation’s Register entry.
OSCR collects a wider range of trustee information for regulatory purposes, but only names will be published publicly. No additional personal details will appear. Some exemptions may apply in specific circumstances.
Charities can review and update their trustee information at any time through OSCR Online and are encouraged to ensure their records are accurate and up to date.
Full accounts to be published without redactions
Another key change is the publication of annual reports and accounts in full.
For any annual return submitted from 9 March 2026 onwards:
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All accounts documents will be published on the Register
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No information will be redacted
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Charities must ensure that all content included is appropriate for full public access
Previously, some accounts were only partially published and personal details were removed. Under the new legislation, OSCR is required to publish documents exactly as submitted.
Additional organisational information
The Scottish Charity Register will also begin displaying further information already collected through annual returns, including:
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A description of the charity’s purposes and activities (in the charity’s own words)
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Number of staff
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Number of trustees
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Number of volunteers
These changes are designed to give the public a clearer picture of how charities operate and the impact they deliver.
What charities should do now
Charities are encouraged to:
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Review trustee details on OSCR Online
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Check internal processes for preparing annual reports and accounts
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Ensure that any personal or sensitive information included in accounts is appropriate for full public publication
Further guidance on trustee information, accounting requirements and annual reporting is available on the OSCR website.
Organisations may wish to share this update with trustees, finance staff and anyone involved in governance or annual reporting to ensure they are prepared ahead of the March deadline.
