Partner, and Head of Charities, Simon Mackintosh comments today in The Scotsman on the need for an independent Scottish review of the 2005 Charities Act following the English Charity Commissioners' review of the English system by Conservative peer Lord Hodgson.

Simon argues that it would only be sensible for Scotland to respond to the English review with at least a limited review of the Scottish 2005 Act, which, among other things, brought OSCR into existence.

A Scottish review of charities legislation that follows on from and picks up on some of Lord Hodgson's findings, when they become available, will be valuable and Simon states"Lord Hodgson is focusing particularly on areas such as the effect of legislation on volunteering for charities, on donations and on the level of public confidence in charities, and all these elements are key to the success to the Scottish charitable sector as well."

Most charities have now submitted at least five years' worth of accounts to OSCR and it is easy to argue that the sector has benefited from the enhanced financial management and a heightened degree of public confidence. Simon also points out that there has been no major scandals so for on OSCR's watch.

Despite OSCR's presence coinciding with a massive slowdown in the economy, there is no clear sign of a marked increase in charitable giving. However, Simon argues that public confidence in the sector has noticeably improved, which is a testament to the good work being done by OSCR.