Part 1Charities

Chapter 6Charity accounts

F1Access to charity accounts

45BPublic access to charity accounts kept by OSCR

(1)

OSCR must—

(a)

keep any copy of a statement of account and independent report on accounts sent to it under section 44(1)(d) for at least 5 years from the end of the financial year to which the document relates, and

(b)

during the period for which the copy is so kept, make it available for public inspection—

(i)

at all reasonable times at its principal office,

(ii)

at such other places as it thinks fit, and

(iii)

otherwise as it thinks fit.

(2)

It is for OSCR to determine the manner in which copies of statements of account and independent reports on accounts are made available.

(3)

OSCR must publicise the arrangements which it makes in pursuance of subsection (1)(b).