Advice on preparation of accounts
The following guidance is available for congregations in the preparation of their annual accounts for forwarding on to the General Treasurers Department.
- Congregation accounts overview for accountants
- Congregation accounts types of funds
- Congregation accounts trustees
- Congregation accounts church organisations
- Congregation accounts reserves
- Congregation accounts receipts and payments guidance
- Fully Accrued / SORP Compliant Accounts guidance notes
- Accounts Preparation Timeline
Checklists for independent examinations
Standard style of accounts form
The following sample accounts forms can be used for preparing annual accounts.
Guidance for completion of OSCR returns
The Office of the Scottish Charity Regulator (OSCR) issues an Annual Return Form to all Scottish Charities. The guidance below provides assistance for Treasurers or other OSCR contacts in completing the return.
The form below should be used by Trustees of the Unincorporated Councils and Committees.