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OSCR names and shames accounts laggards
By Emilie Filou, Third Sector Online, 30 October 2007
The Office of the Scottish Charity Regulator has placed on its website a list of charities that have failed to provide their annual returns and accounts on time. The regulator hopes that naming and shaming defaulting charities will encourage them to comply when other warning measures have failed.
Under Scottish law, charities are required to submit accounts and annual returns within 10 months of their financial years ending. Charities failing to do so first receive ‘overdue’ reminders and are then sent ‘passed to compliance’ warnings. If charities still haven’t complied six months after the deadline, they will appear...
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