The Charity Commission's 'naming and shaming' of charities that fail to submit their accounts has led to a slight improvement in returns.
The commission's 2004/05 annual report, published last week, showed that it now has a 98 per cent return rate for accounts and annual reports from charities with an annual income of more than £250,000 - compared with 97.5 per cent last year.
The return rate from those charities with an annual income of £10,000-£100,000 was 89 per cent, up from 87.2 per cent. For those with an income of £100,000-£250,000, the figure was 96.5 per cent - up 2.1 percentage points.
A spokesman for the commission, which regulates 190,000 charities in England and Wales, said: "The defaulters list has played a part in helping to achieve this."
Despite the improvement in returns, however, the number of charities submitting their accounts on time - within 10 months - has remained static.
The report shows 67.9 per cent of charities made the deadline this year - a drop of 0.1 percentage points on the 2003/04 figure.