Scotland has confirmed the final switch‑on for the Charities (Regulation and Administration) (Scotland) Act 2023. Commencement Regulations were made on 17 February, laid at Holyrood on 19 February, and take effect on 5 March 2026. OSCR says the practical changes – trustee names on the Register and full accounts online – will appear from 9 March 2026. (oscr.org.uk)

In plain terms, Section 2 means a charity’s Scottish Charity Register page will include the first and last name of each trustee, with an exemption route for safety or security risks. Sections 10 and 11 move accounts practice into the open: every set of annual reports and accounts submitted will be published as sent and visible for five years. (parliament.scot)

There’s a built‑in transition for long‑standing charities. If your organisation was on the Scottish Charity Register before 5 March, OSCR won’t list trustee names until you’ve provided them. In practice, that happens through your next online annual return or by updating details in OSCR Online – and you must keep trustee records current. (oscr.org.uk)

This matters beyond the Central Belt. Many organisations working either side of the A1 and M6 hold a Scottish registration – from Northumberland and Cumbria outfits delivering in the Borders to GB‑wide federations. SPICe counts more than 25,000 Scottish‑registered charities and 1,179 cross‑border charities that also operate elsewhere in the UK. (parliament.scot)

OSCR frames the shift as a trust‑building step. “A positive and important change… strengthening our ability to regulate charities, building greater transparency, and reinforcing public confidence,” said chief executive Katriona Carmichael when data collection opened last year. (oscr.org.uk)

Trustees worried about personal safety can ask for their name to be withheld. OSCR will only grant an exemption where risk is evidenced, and applications must be lodged promptly – within 28 days of adding a trustee’s details in OSCR Online. If declined, the name will appear on the Register once publication starts in March. (oscr.org.uk)

Accounts are changing too. From 9 March, OSCR will publish annual reports and accounts in full, without redactions, exactly as submitted, and keep them online for five years. Boards should sanity‑check what personal data appears in narrative reports and switch to typed or digital signatures to avoid exposing handwriting unnecessarily. (oscr.org.uk)

Where a corporate body sits on the board, the Register will show the organisation’s name rather than the individuals acting for it – a point smaller charities often miss when bringing local businesses onto their boards. (stronachs.com)

Behind the scenes, the accounts change ties into the Charities Accounts (Scotland) Amendment Regulations 2025 (S.S.I. 2025/341). Once Section 10(2)(a) commences in early March, those regulations click in, aligning the paperwork charities must submit with OSCR’s new duty to publish. Government’s BRIA trails this as the last step to fully commence the 2023 Act. (vlex.co.uk)

Sector voices have backed transparency but pushed for safeguards. SCVO supported publishing trustee names and full accounts, while warning that personal data beyond names should stay private and that vulnerable trustees may need protection – concerns that echo data‑protection advice raised during the Bill’s scrutiny. (scvo.scot)

For Northern boards with an “SC0…” number – SCIOs, Scottish trusts and GB‑wide charities registered in Scotland – the next fortnight is a tidy‑up window. Log in to OSCR Online, check trustee lists are accurate, decide if any exemptions are needed, and review your next accounts pack for avoidable personal data. England‑only charities aren’t affected, but cross‑border operators are squarely in scope. (oscr.org.uk)