Reports from auditors etc. 11 (1) Section 46 (duty of auditors etc. to report matters to OSCR) of the 2005 Act is modified as follows. (2) In subsection (2), in the closing words, after “report” insert “in writing”. 20 Annual returns 12 (1) The 2005 Act is modified as follows. (2) After section 48, insert— “Duty to submit annual return 48A Annual returns 25 (1) A charity must prepare for each of its financial years an annual return in such form, and containing such information, as may be required by OSCR. (2) Such a return must be sent to OSCR by the date...