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  • OSCR issues reminder on trustee numbers

    Created: 13/07/2023
    News/Events Category: Governance

    The Scottish Charities Regulation (OSCR) has issued a reminder to charities that they must report properly on the number of trustees in office at any time.

    Most charities have a minimum number of trustees specified in their governing document - for SCIOs (Scottish Charitable Incorporated Organisations), this must be no lower than three. But last year over 100 SCIOs reported on their annual returns that they had two or fewer.


    • when submitting your annual return to OSCR, state the total number of trustees in office at the year end (when your accounts are prepared)
    • include all trustees- not just those who are also office bearers (like the Chair, Secretary or Treasurer)
    • if the number of trustees in office falls below what is required by your governing document at any time, you cannot normally operate other than to appoint new trustees. Any decisions that you make while below the minimum could be challenged as unlawful.

    Fife Voluntary Action can help you with trustee recruitment and with any other governance issues. Please don't let issues like this escalate- let us know, and we will do our best to help.

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