National accountancy and business advisory firm MHA, the UK member firm of Baker Tilly International, is supporting Scottish charities navigate the changes in charity law reform which are coming into effect this year.
With three further changes from the Charities (Regulation and Administration) (Scotland) Act 2023 coming into force in 2025, now is the time for charities in Scotland to begin preparing. MHA’s specialist charity team is working closely with trustees, finance officers, and boards to ensure organisations are fully informed.
Louise Smith, senior manager at MHA’s Aberdeen office, who specialises in the Not-For-Profit sector said “The introduction of this legislation to parliament in February 2024 marked the beginning of a significant shift in how Scottish charities are governed.
“With the first changes coming into effect back in April 2024, and further updates ahead, it’s vital that trustees understand their evolving responsibilities.
“At MHA, we’re here to guide charities through this transition with clarity, confidence, and a people-first approach.”
The three key changes that come into effect in 2025 are:
- 30 June 2025 – Charities must begin submitting detailed trustee information to OSCR, including names, contact details, dates of birth, and service dates for both current and former trustees.
- 31 August 2025 – New automatic disqualification rules come into effect, broadening the criteria under which individuals can be disqualified from acting as trustees or holding senior management roles.
- By the end of 2025 – OSCR will begin publishing annual reports and accounts for all charities on the Scottish Charity Register, including those with income under £25,000.
William Anderson, partner in MHA’s Aberdeen office, continues “This is a pivotal moment for the Not-For-Profit sector in Scotland.
“These reforms are designed to increase public trust, and we’re proud to be helping charities not only stay compliant but strengthen their governance now, for tomorrow.”
William Anderson is a specialist in the charity sector and provides both audit and accountancy services for several high profile local charities.