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Charity regulators

The regulation of charities established in England and Wales is by the Charity Commission. The equivalent regulators in Scotland and Northern Ireland are the Office of the Scottish Tax Regulator and the Charity Commission for Northern Ireland.

All are independent of the Government and are charged with the responsibility of regulating and monitoring charities according to defined objectives.

The regulators have the power to determine what is or what is not a charity and, in particular, has the role of establishing what constitutes 'public benefit'. They aim to encourage and foster better administration, identify and investigate misconduct and mismanagement, and to determine whether a public collection certificate should be issued. They also disseminate information in connection with the performance of the their functions and advise ministers of the Crown on any matter pertaining to the Commission's functions or objectives¹.

Auditors and examiners are required to report in writing to the regulator any matter which they consider to be of 'material significance', and are given