OCSR has published two reports outlining its progress and strategy for public consultation, which it said would influence how the new legislation would be implemented. Corporate Plan 2004-06: Interim Report lays out the progress made in developing an infrastructure and regulatory framework, while Consultation and Participation Strategy outlines how OCSR will consult and engage with its stakeholders. Both reports can be found at www.oscr.org.uk

In her foreword to the Interim Report, OSCR chief executive, Jane Ryder, said: “I am confident that by [April 2006] we will be fully prepared to take on the new functions and powers, including the power to grant charitable status, and to meet the challenge of developing and applying the new charity test.”

The Scottish Executive is set to publish a Bill implementation path, with OSCR launching the consultation process in November this year.