We have published our first Legal and Regulatory Update of 2026, which is now available to read online.
Read the Legal and Regulatory Update – February 2026
This edition highlights a number of significant legal and regulatory changes taking effect during 2026, alongside key governance matters, all of which are likely to require active consideration by charity trustees in the coming weeks and months.
What’s covered in this update?
The update focuses on practical developments affecting charities, including:
- important updates to the Scottish Charity Register
- cyber security and cyber resilience considerations for charities
- changes to charity accounting and audit thresholds
- the Employment Rights Act 2025
- the introduction of the new soft “opt‑in” for charities
- a practical resource to support charities in reviewing their governing document
Why this matters
The update is intended to help charities and trustees:
- understand what is changing,
- assess how these developments may affect their organisation, and
- decide what action, if any, is required.
Further support
If you would like advice or support in relation to any of the issues covered in this update, please do get in touch.
You are also very welcome to share this update with colleagues or contacts who may find it helpful.