OSCR, the Scottish charity regulator, has started to publish charities’ accounts on its website.

Charities based in Scotland with incomes over £25,000, as well as all Scottish Charitable Incorporated Organisations, which file accounts after 1 April, will have their accounts published on the OSCR website.

“There's a wealth of evidence showing that transparency and accountability are key in encouraging public trust and confidence,” OSCR said in a statement. “We're going to play our part in raising levels of transparency by publishing the annual reports and accounts that you send us each year.  

“This will make it easier for the public to find out more about what your charity does - and it's therefore an opportunity for you to show the positive impact you are having in Scotland and beyond.”

OSCR said in February last year that it intended to start publishing accounts. The facility was originally intended to be available last year.