The Scottish Government is consulting on potential improvements to the charity regulation framework in Scotland, in light of the proposals put forward by OSCR. The consultation period runs from 7 January to 1 April 2019.
OSCR has outlined a number of key proposals and recommendations. Significantly, OSCR has called for a harmonisation of the law relating to the redaction of key charities information in order to keep pace with England & Wales.
Currently, legislation requires that trustee/charity accounts documentation be redacted. This, for OSCR, comes at the price of reduced transparency and is therefore problematic and should be revised in the interests of allowing greater public access to such charity/trustee information, as is the case south of the border.