Charity regulation review: consultation analysis

Footnotes

1 Following data quality checks, two duplicate responses were removed. The figure of 163 also includes separate responses from two individuals within the same organisation.

2 Following data quality checks, two duplicate responses were removed. The figure of 163 also includes separate responses from two individuals within the same organisation.

3 A cy-près scheme is a legal document that allows charity assets to be redirected to a new charitable purpose if the original purpose is no longer possible.

4 For information on external scrutiny requirements of charity accounts in Scotland, please refer to the OSCR publication ‘A Guide to Charity Accounts: Overview’.

5 Scottish Government’s consultation website