{"id":6407,"date":"2026-01-06T13:32:47","date_gmt":"2026-01-06T13:32:47","guid":{"rendered":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/?p=6407"},"modified":"2026-01-06T13:32:58","modified_gmt":"2026-01-06T13:32:58","slug":"recent-oscr-changes-effective-january-1st","status":"publish","type":"post","link":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/","title":{"rendered":"Recent OSCR Changes &#8211; Effective January 1st"},"content":{"rendered":"\n<p><strong>Upcoming Change &#8211; Effective from 1 January 2026<\/strong><\/p>\n\n\n\n<p>This change does <strong>not<\/strong>&nbsp;apply to accounts covering a financial year that begins <strong>before<\/strong>&nbsp;1 January 2026.<\/p>\n\n\n\n<p>The Scottish Government has amended the regulations so that for accounting periods beginning on or after 1 January 2026:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The <strong>audit income threshold<\/strong>\u00a0will increase from <strong>\u00a3500,000 to \u00a31,000,000<\/strong>.<\/li>\n\n\n\n<li>Charities with income under <strong>\u00a31 million<\/strong>\u00a0will generally <strong>no longer require an audit<\/strong>, but will instead require an <strong>independent examination<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>You can find the full legislation at the link below:<br>https:\/\/www.legislation.gov.uk\/ssi\/2025\/341\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Upcoming Change &#8211; Effective from 1 January 2026 This change does not&nbsp;apply to accounts covering a financial year that begins before&nbsp;1 January 2026. The Scottish Government has amended the regulations so that for accounting periods beginning on or after 1 January 2026: You can find the full legislation at the link below:https:\/\/www.legislation.gov.uk\/ssi\/2025\/341\/<\/p>\n","protected":false},"author":3,"featured_media":6408,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[8],"tags":[],"class_list":["post-6407","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nlcvs"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Recent OSCR Changes - Effective January 1st - Voluntary Action North Lanarkshire<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recent OSCR Changes - Effective January 1st - Voluntary Action North Lanarkshire\" \/>\n<meta property=\"og:description\" content=\"Upcoming Change &#8211; Effective from 1 January 2026 This change does not&nbsp;apply to accounts covering a financial year that begins before&nbsp;1 January 2026. The Scottish Government has amended the regulations so that for accounting periods beginning on or after 1 January 2026: You can find the full legislation at the link below:https:\/\/www.legislation.gov.uk\/ssi\/2025\/341\/\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/\" \/>\n<meta property=\"og:site_name\" content=\"Voluntary Action North Lanarkshire\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/VoluntaryActionNL\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-06T13:32:47+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-06T13:32:58+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"622\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Craig Anderson\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Craig Anderson\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/\"},\"author\":{\"name\":\"Craig Anderson\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/person\/777971c0a330241f4d15eaf7875f883f\"},\"headline\":\"Recent OSCR Changes &#8211; Effective January 1st\",\"datePublished\":\"2026-01-06T13:32:47+00:00\",\"dateModified\":\"2026-01-06T13:32:58+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/\"},\"wordCount\":90,\"publisher\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png\",\"articleSection\":[\"Community and Voluntary Sector\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/\",\"url\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/\",\"name\":\"Recent OSCR Changes - Effective January 1st - Voluntary Action North Lanarkshire\",\"isPartOf\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png\",\"datePublished\":\"2026-01-06T13:32:47+00:00\",\"dateModified\":\"2026-01-06T13:32:58+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#primaryimage\",\"url\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png\",\"contentUrl\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png\",\"width\":1200,\"height\":622},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Recent OSCR Changes &#8211; Effective January 1st\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#website\",\"url\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/\",\"name\":\"Voluntary Action North Lanarkshire\",\"description\":\"Working Together for a Better North Lanarkshire\",\"publisher\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#organization\"},\"alternateName\":\"VANL\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#organization\",\"name\":\"Voluntary Action North Lanarkshire\",\"url\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/cropped-VANL-Logo-Principal-1.png\",\"contentUrl\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/cropped-VANL-Logo-Principal-1.png\",\"width\":512,\"height\":512,\"caption\":\"Voluntary Action North Lanarkshire\"},\"image\":{\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/VoluntaryActionNL\/\",\"https:\/\/uk.linkedin.com\/company\/voluntary-action-north-lanarkshire1\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/person\/777971c0a330241f4d15eaf7875f883f\",\"name\":\"Craig Anderson\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/eb1e56cd25a083d5e2f3aa997fd8622d1e2d3f6940f967500f48ac42c3d26329?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/eb1e56cd25a083d5e2f3aa997fd8622d1e2d3f6940f967500f48ac42c3d26329?s=96&d=mm&r=g\",\"caption\":\"Craig Anderson\"},\"url\":\"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/author\/craig-andersonvanl-co-uk\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Recent OSCR Changes - Effective January 1st - Voluntary Action North Lanarkshire","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/","og_locale":"en_GB","og_type":"article","og_title":"Recent OSCR Changes - Effective January 1st - Voluntary Action North Lanarkshire","og_description":"Upcoming Change &#8211; Effective from 1 January 2026 This change does not&nbsp;apply to accounts covering a financial year that begins before&nbsp;1 January 2026. The Scottish Government has amended the regulations so that for accounting periods beginning on or after 1 January 2026: You can find the full legislation at the link below:https:\/\/www.legislation.gov.uk\/ssi\/2025\/341\/","og_url":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/","og_site_name":"Voluntary Action North Lanarkshire","article_publisher":"https:\/\/www.facebook.com\/VoluntaryActionNL\/","article_published_time":"2026-01-06T13:32:47+00:00","article_modified_time":"2026-01-06T13:32:58+00:00","og_image":[{"width":1200,"height":622,"url":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png","type":"image\/png"}],"author":"Craig Anderson","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Craig Anderson","Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#article","isPartOf":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/"},"author":{"name":"Craig Anderson","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/person\/777971c0a330241f4d15eaf7875f883f"},"headline":"Recent OSCR Changes &#8211; Effective January 1st","datePublished":"2026-01-06T13:32:47+00:00","dateModified":"2026-01-06T13:32:58+00:00","mainEntityOfPage":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/"},"wordCount":90,"publisher":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#organization"},"image":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#primaryimage"},"thumbnailUrl":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png","articleSection":["Community and Voluntary Sector"],"inLanguage":"en-GB"},{"@type":"WebPage","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/","url":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/","name":"Recent OSCR Changes - Effective January 1st - Voluntary Action North Lanarkshire","isPartOf":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#primaryimage"},"image":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#primaryimage"},"thumbnailUrl":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png","datePublished":"2026-01-06T13:32:47+00:00","dateModified":"2026-01-06T13:32:58+00:00","breadcrumb":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#primaryimage","url":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png","contentUrl":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/Office_of_the_Scottish_Charity_Regulator_logo.svg.png","width":1200,"height":622},{"@type":"BreadcrumbList","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/2026\/01\/06\/recent-oscr-changes-effective-january-1st\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/"},{"@type":"ListItem","position":2,"name":"Recent OSCR Changes &#8211; Effective January 1st"}]},{"@type":"WebSite","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#website","url":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/","name":"Voluntary Action North Lanarkshire","description":"Working Together for a Better North Lanarkshire","publisher":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#organization"},"alternateName":"VANL","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#organization","name":"Voluntary Action North Lanarkshire","url":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/logo\/image\/","url":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/cropped-VANL-Logo-Principal-1.png","contentUrl":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/wp-content\/uploads\/cropped-VANL-Logo-Principal-1.png","width":512,"height":512,"caption":"Voluntary Action North Lanarkshire"},"image":{"@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/VoluntaryActionNL\/","https:\/\/uk.linkedin.com\/company\/voluntary-action-north-lanarkshire1"]},{"@type":"Person","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/person\/777971c0a330241f4d15eaf7875f883f","name":"Craig Anderson","image":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/eb1e56cd25a083d5e2f3aa997fd8622d1e2d3f6940f967500f48ac42c3d26329?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/eb1e56cd25a083d5e2f3aa997fd8622d1e2d3f6940f967500f48ac42c3d26329?s=96&d=mm&r=g","caption":"Craig Anderson"},"url":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/author\/craig-andersonvanl-co-uk\/"}]}},"_links":{"self":[{"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/posts\/6407","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/comments?post=6407"}],"version-history":[{"count":0,"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/posts\/6407\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/media\/6408"}],"wp:attachment":[{"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/media?parent=6407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/categories?post=6407"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.voluntaryactionnorthlanarkshire.org\/index.php\/wp-json\/wp\/v2\/tags?post=6407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}