We have recently taken forward, by means of the Public Services Reform (Scotland) Act 2010, a number of OSCR''s recommendations for changes to the Charities and Trustee Investment (Scotland) Act 2005. The Charities Accounts (Scotland) Amendment Regulations 2010, which were laid before Parliament on 27 July 2010, amend the accounting rules for charities, including increasing the threshold for preparation of fully accrued accounts from £100,000 to £250,000.