The administration costs of some English and Welsh charities could increase as a result of the new Charities Bill in Scotland, according to accountants Baker Tilly.
The firm says that charities registered with the Charity Commission that occupy land or premises in Scotland will have to register again with the newly formed Office of the Scottish Charities Regulator (OSCR).
Carol Sellwood, head of charities and education at Baker Tilly, said: "The bill requires any charity delivering services across the whole country to be subjected to dual regulation. At best it will add to the administration costs of national charities, or at worst will lead to some charities south of the border abandoning their northern beneficiaries."
However, a relaxation of the rules following the draft bill means that charities that run television advertisements on a UK-wide channel or have members in Scotland won't have to register with the OSCR.