The Office of the Scottish Charity Regulator has published guidance on how charities should go about organising external scrutiny of their accounts.
The guidance, drawn up in conjunction with the Association of Charity Independent Examiners, is designed to help charity trustees, independent examiners and cross-border charities understand their responsibilities.
The document explains how independent examination applies to various charities, what it entails and what the duties of the independent examiner are.
An OSCR spokesman said: "The guidance means that charities should be more aware of their accounting requirements and hopefully be better equipped to comply."
The guidance booklet can be downloaded here.