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Accounting and reporting requirements

The Association’s guidance has been revised to be more consistent with the charity regulators. However, the Association has a few additional rules which apply to Scout Groups, Districts and Counties/Areas/Regions. These are set out in Appendix 1 of the Factsheet Accounting & Audit Requirements for Group, Districts, Counties/Areas & Scottish Regions (LT103950) and relate to the External Examination of accounts.

The Factsheet Accounting & Audit Requirements for Group, Districts, Counties/Areas & Scottish Regions (LT103950) reflects the Charity Statement of Recommended Practice (SORP), other guidance, and forms part of The Scout Association Policy, Organisation & Rules (POR).

The SORP determines how Charities’ accounts are presented. This includes such areas as the layout of the Statement of Financial Activities and of the Balance Sheet, how to account for charitable activities undertaken, support costs and governance costs. They also determine the contents of the Trustees’ Annual Report for the year.

Related specimen reports and accounts, are available via the links on the left hand side.

The regulatory and legislative background slightly difference in England & Wales, Scotland and Northern Ireland (The Charity Commission for England & Wales, the Office of the Scottish Charity Regulator (OSCR) and The Charity Commissioner for Northern Ireland). Whilst every effort has been taken to include information from all three regulators, please check the relevant websites for the official regulator guidance documents.

England & Wales: www.gov.uk/government/organisations/charity-commission
Scotland: www.oscr.org.uk
Northern Ireland: www.charitycommissionni.org.uk

Note: Whilst it is a requirement in Northern Ireland that all Groups, Districts and Counties are registered with the Charity Commission for Northern Ireland, in England & Wales and Scotland Groups, Districts, Counties/Areas/Regions do not need to be registered unless certain criteria, set by the relevant regulator, are met. Whether a registered charity or not, the guidance and rules within the factsheet and these web pages should still be followed except where there is reference to sending items to the regulator.


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Charity Numbers 306101 (England and Wales) and SC038437 (Scotland).
Registered address: The Scout Association, Gilwell Park, Chingford, London, England E4 7QW