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Registered Scottish Charities are regulated by OSCR.

It is a statutory requirement that charities receiving annual income of more than £500,000 must provide the Charity Regulator with audited accounts. Some charities may also have a constitution or other enactment which says an audit should be done, or the charity trustees may have decided that an audit should be done. 

Scottish Charities with annual income of less than £500,000 must have their accounts reviewed by an Independent Examiner. The Independent Examination provides assurance that the charity has kept proper accounting records and that the accounts have been prepared in accord with these.  It also ensures that all relevant accounting disclosures are appropriate and adequate. For all limited company charities the Independent Examination must be carried out by a qualified Accountant. As members of the Institute of Chartered Accountants in Scotland we can provide this service.

We already provide this service to a number of local charities. Please CONTACT US to discuss your charity’s needs. 

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