Scotland has confirmed the final switch‑on for its 2023 charity law: from Thursday 5 March 2026, trustee names will appear on the public Scottish Charity Register and the regulator will start putting full annual reports and accounts online. The regulations were made on 17 February and laid on 19 February, completing commencement of the Charities (Regulation and Administration) (Scotland) Act 2023.

For Northern charities that fundraise or deliver services over the border, this matters. If you represent yourself as a charity in Scotland you must register with OSCR, even if you are already on the Charity Commission register in England and Wales. There are no broad exemptions: cross‑border charities are expected to register and comply. (oscr.org.uk)

What will actually be visible? OSCR says the Register will show trustees’ first and last names only. Behind the scenes, the regulator will hold fuller contact details for compliance work, gathered through OSCR Online. Individuals can apply for their name to be withheld where publication is likely to jeopardise safety or security. (oscr.org.uk)

Accounts are changing too. From early 2026, OSCR will begin publishing every charity’s annual report and accounts in full once they are received, moving away from today’s partial, redacted publication. Sector body SCVO has told members to expect unredacted documents on the Register and to review what personal information they include before filing. (oscr.org.uk)

There is a built‑in transition for existing entries: charities already on the Register before 5 March will see trustee names added once the data is provided via the annual return or OSCR Online. OSCR has been collecting trustee details since 30 June 2025 to prepare for publication in early 2026, and exemptions are assessed before any name appears. (oscr.org.uk)

For boards based in Cumbria and Northumberland-where many organisations operate across the Borders-the immediate jobs are practical: confirm that up to three people have OSCR Online access, gather trustee data, and consider whether any trustee needs a safety‑based exemption. OSCR’s FAQs spell out what counts as a trustee and how to keep the schedule updated. (oscr.org.uk)

Accounting rules still bite for cross‑border charities. Even if your main registration is in England and Wales, Scottish rules apply where you are on OSCR’s Register, and you must follow the stricter standard where regimes differ. From accounting periods beginning on or after 1 January 2026, Scotland’s audit threshold has risen to £1 million of gross income, but other Scottish thresholds remain tighter than in England and Wales. (icas.com)

Policy‑wise, Holyrood’s aim is greater transparency and confidence in the sector: more information about who is in charge, and timely access to the numbers. Parliament’s own briefing flagged trustee‑name publication and a beefed‑up internal database as central to that push, with safety dispensations to protect individuals where needed. (parliament.scot)

For Northern readers, the takeaway is clear. If your charity works in Scotland-whether that’s a Carlisle youth project running sessions in Dumfries, or a Newcastle‑based health charity delivering services in the Borders-make sure OSCR has your trustee data, tidy up your accounts for public release, and brief your board on what will be visible from 5 March. The new rules are about openness; the admin is manageable if you start now. (oscr.org.uk)