Charities

Charity Commission, OSCR and CCN guidance

COVID-19 control measures and financial reporting by charities

Guidance for Independent Examiners during Covid-19 pandemic or in time of national emergency

The UK Charity Regulators have issued joint guidance for independent examiners undertaking assignments that may be affected by the coronavirus (COVID-19) pandemic. The Guidance for Independent Examiners during Covid-19 pandemic or in time of national emergency is intended to supplement what has already been produced by the UK Regulators in relation to independent examination and should be read alongside this.

Download the guidance

The Charity Commission

Coronavirus (COVID-19) guidance for the charity sector
Guidance to help with running your charity during the Coronavirus (COVID-19) outbreak.

Filing charity annual returns during the coronavirus pandemic 
Advice for charities that need a filing extension to their annual return deadline, with details of a helpline to contact.

Manage financial difficulties in your charity caused by coronavirus
Guidance about coronavirus (COVID-19) related financial difficulties in charities and how to work through them. 

The Scottish Charity Regulator (OSCR)

OSCR: Charities and Coronavirus: An update from the regulator
This news page is updated regularly as the situation develops.

Reading annual reports and accounts of charities affected by COVID-19

OSCR’s Head of Professional Advice and Intelligence Laura Anderson explains how to read these reports and accounts through the right lens.

Read Laura's blog 

OSCR has published the findings of research into the impact of COVID-19 on Scotland’s charities. The survey asked questions on the impact to the charity of coronavirus (COVID-19) and the subsequent lockdown measures.

Read the survey findings 

Sayer Vincent

Advice, updates and signposting to useful information regarding COVID-19.

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