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SUMMARY OF QUESTIONS ASKED IN CONSULTATION PAPER
Question 1 Do you agree that allowing OSCR to appoint additional trustees, to approve changes when charities wish to add new unrelated provisions to their constitution, and to reorganise restricted funds will enable OSCR to assist charities without unintended consequences?
Question 2 Do you agree the phrase "charitable purposes" in charity constitutions written before 2005 should be read as including a reference to charitable purposes as defined by the 2005 Act?
Question 3 Do you agree that requiring charities to state their name, charitable status and charity number on their websites will increase transparency? Can this be done without imposing significant costs on charities?
Question 4 Do you agree OSCR should be allowed to vary the details of directions given under Section 30(1)(a) to require a charity to take such steps as it considers necessary for the purposes of meeting the charity test? If so, do you think this would be better achieved by: a) permitting OSCR to vary or revoke the direction; b) allowing the charity to request a review of the decision to give a direction; or c) both?
Question 5 Do you agree that that replacing "accounts collated into a single document" with "a single set of accounts" would allow connected charities greater freedom to meet the requirements of the regulations in the most convenient fashion?
Question 6 Do you agree that including a specific requirement for consolidated accounts to be audited will bring greater clarity?
Question 7 Do you agree that clarifying the asset threshold relates to the assets at the end of the financial year will make the definition of the asset threshold easier to understand and assess?
Question 8 Do you agree that the proposed amendments set out in part 1B above are both helpful in either clarifying or updating the existing regulations? Do you agree that they will have only limited real world effect?
Question 9 Are there other similar changes we should make, or are you aware of alternative approaches to tackling any of the issues raised in Part 1B?
Question 10 Do you agree introducing a requirement for reporting on public benefit increases transparency without placing a significant additional burden on charities?
Question 11 Should the accounting thresholds be increased? If so, should they be increased to match the proposed thresholds in England and Wales?
Question 12 Do you consider there is a case for a less burdensome treatment for charities who breach the accounting threshold for one year only?
Question 13 Are there any advantages to reducing the formal requirements on charities with no income, expenditure or assets from the accounting regulations? Is it right to do so?
Question 14 Do you consider there is a case for changing any of the other requirements for charities - or any subset of charities - to prepare, have scrutinised and submit annual accounts to OSCR?
Question 15 What would the impact on public confidence in the charity sector be of any potential changes?
Question 16 Do you have any views on how far changes would genuinely benefit charities, and whether these benefits would outweigh the disruptive effects of change?
Question 17 Do you agree with our conclusion that the issues covered in Part 3 should not be addressed in the 2009 Amendment Regulations?
Question 18 Do you agree that it is not appropriate for the Annual Report to be subject to audit/independent examination beyond assessment of its consistency with the financial statements? Is legislative change needed to address any real world issues caused by the existing regulations?
Question 19 Are there any other issues with the existing regulations you think we should address?
Question 20 Do you agree with our assessment that the changes included in the draft regulations will not have a significant impact on charities or any other party? Do you have any further information that could be helpful in producing a Regulatory Impact Assessment if any changes to thresholds are taken forward?
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