Following assessment of the issues, OSCR determined that an inquiry was appropriate for 60 of these cases.1Office of the Scottish Charity Regulator. (2022, August 24). Annual Report & Accounts 2021-22. Retrieved from <a href="https://www.oscr.org.uk/media/4497/oscrs-annual-report-and-accounts-2021-22-final.pdf" target="_blank">https://www.oscr.org.uk/media/4497/oscrs-annual-report-and-accounts-2021-22-final.pdf</a> [accessed 6 February 2023] The 2005 Act that created OSCR requires it to act in a manner which is "proportionate, accountable, consistent, transparent and targeted only at cases in which action is needed".