- The regulator for Charities in Scotland, which includes registered Charities and SCIO’s (Scottish Charitable Incorporated Organisations) is the Office of Scottish Charity Regulators (OSCR).
- Charities and SCIO’s are required to provide annual accounts for OSCR.
For Companies Limited by Guarantee/Shares with Charitable Status:
- These organisations are regulated by OSCR and Companies House.
- These organisations will be required to provide a set of annual accounts to both OSCR and Companies House.
For Community Interest Companies (CIC’s)
- CIC’s are regulated by their own CIC Regulator and Companies House.
- CIC’s are required to provide a yearly CIC report to the CIC Regulator and must provide annual accounts to Companies House.