http://www.legislation.gov.uk/asp/2005/10/section/45BCharities and Trustee Investment (Scotland) Act 2005An Act of the Scottish Parliament to make provision about charities and other benevolent bodies; to make provision about fundraising in connection with charities and other benevolent bodies; to amend the law in relation to the investment powers of trustees; and for connected purposes.texttext/xmlenStatute Law Database2026-03-19Expert Participation2026-03-05 Part 1Chapter 645B1OSCR must—akeep 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, andbduring the period for which the copy is so kept, make it available for public inspection—iat all reasonable times at its principal office,iiat such other places as it thinks fit, andiiiotherwise as it thinks fit.2It is for OSCR to determine the manner in which copies of statements of account and independent reports on accounts are made available.3OSCR must publicise the arrangements which it makes in pursuance of subsection (1)(b).Pt. 1 Ch. 5A inserted (1.10.2010 for specified purposes, 1.11.2012 in so far as not already in force) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 125(1), 134(7); S.S.I. 2010/321, art. 3, Sch.; S.S.I. 2012/218, art. 2S. 45B and cross-heading inserted (5.3.2026) by Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5), ss. 10(3), 21(2); S.S.I. 2026/98, reg. 2(b)