The Scottish charity audit threshold will rise to £1 million of gross income per year for reporting periods beginning on or after 1 January 2026, up from the current threshold of £500,000. The Amendment Regulations making this change were laid before the Scottish Parliament on Monday 10
Charities Bill
Ahsan Mustafa discusses the key reforms introduced by The Charities Accounts (Scotland) Amendment Regulations 2025, including modernised accounting thresholds, new safety dispensations for security risks, and alignment with UK reporting standards. The Scottish Government has introduced a major refor
The income threshold requiring a full audit for Scottish charities is set to double from £500,000 to £1 million, significantly reducing the administrative and financial burden on the sector. Secondary legislation has been laid in the Scottish Parliament which, if approved by MSPs, will t
Prime Minister David Cameron The UK government will today introduce an amendment to the Charities Bill which will tighten rules on how professional fundraisers approach vulnerable people.

