Starting back in 2024 but continuing into next year, the raft of changes will bring a shift in the governance of third sector organisations.

With further changes from the Charities (Regulation and Administration) (Scotland) Act 2023 coming into force in this week (Aug 31), now is the time for charities in Scotland to take on board the evolving responsibilities.

Accountancy and business advisory firm MHA, which has Scottish offices in Edinburgh and Aberdeen, is supporting charities north of the border to navigate the ongoing legal changes.

MHA’s specialist charity team is working closely with trustees, finance officers, and boards to ensure organisations are fully informed.

Emma Marshall, audit director at MHA’s Edinburgh office, who specialises in the Not-For-Profit sector, said: “The introduction of this legislation to parliament in February 2024 marked the beginning of a significant shift in how Scottish charities are governed.

“With the first changes coming into effect back in April 2024, and further updates ongoing and coming in next year, it’s vital that trustees understand their changing responsibilities.

“At MHA, we’re here to guide charities through this transition with clarity, confidence, and a people-first approach.”

The next key change to come into effect is:

• 31 August 2025 – New automatic disqualification rules come into effect, broadening the criteria under which individuals can be disqualified from acting as trustees or holding senior management roles.

This follows other changes earlier this summer:

• 30 June 2025 – Charities must begin submitting detailed trustee information to OSCR, including names, contact details, dates of birth, and service dates for both current and former trustees.
• 30 June 2025 – OSCR published a register of merged charities, helping to ensure newly merged charities will be entitled to legacies bequeathed to either of the original charities.

From early 2026:

• OSCR will publish the first and last names of charity trustees on the register.
• OSCR will begin publishing annual reports and accounts for all charities on the Scottish Charity Register, including those with income under £25,000.

Emma Marshall added: “This is a pivotal moment for the Not-For-Profit sector in Scotland. These reforms are designed to increase public trust, and we’re proud to be helping charities not only stay compliant but strengthen their governance now, for tomorrow.”

About MHA

Founded in 1869, MHA is a leading professional services provider of audit and assurance, tax, accountancy and advisory services, based in the UK with an international presence.

Following the acquisition of Baker Tilly South East Europe on 10 August 2025, MHA now employs more than 2,300 people and has 153 Partners across its network of 30 offices, in the UK, Ireland, South East Europe and the Cayman Islands.

MHA is the representative of the Baker Tilly International (BTI) Network in the UK, Ireland, Cyprus, Greece, Romania, Bulgaria and Moldova.