Charity Sector Update 2026: Accounting, Investment, Governance & Cyber Risk

Charity Sector Update 2026: Accounting, Investment, Governance and Cyber Risk

Thursday 30 April 2026, Citation, Glasgow

The financial, regulatory and technological landscape for charities is evolving rapidly. This session will bring together specialists in their fields to provide practical insights into the key developments affecting charities today - from the latest accounting changes and investment trends to governance lessons and cyber risk.

Speakers and Topics:

• Charity Accounting Update – SORP 2026

Rory McCall, Director at Wbg, will discuss the recent changes to charity accounting rules following the release of SORP 2026. This represents the most significant overhaul to charity accounting in more than a decade and includes updates to the trustees’ report, revenue recognition and lease accounting. Rory will outline how these changes will affect charities and the practical steps organisations can take now to prepare.

• Investment Outlook for Charities

Mark Graham and Victoria Davie from Evelyn Partners’ Charities Investment Team will provide an update on global investment markets. Their session will focus on major megatrends shaping the investment landscape, including the AI Revolution, the bumpy energy transition and the changing world order. They will also explore how charities can invest responsibly while navigating these developments.

• Lessons from Section 33 Inquiry Reports

Michael Cox, Partner at BTO Solicitors LLP, will discuss recent reports published by OSCR to share advice and lessons learned within the Scottish charity sector from OSCR’s inquiries (these are referred to as ‘section 33 reports’ due to the obligation imposed on OSCR to publish such reports by section 33 of the Charities and Trustee Investment (Scotland) Act 2005).

• Cyber Risk and Organisational Resilience

Lynn Richmond, Partner at BTO Solicitors, will explore the growing cyber risks facing organisations, the legal and regulatory considerations involved, and practical steps charities can take to strengthen resilience and mitigate the impact of cyber incidents.

Event Schedule

15:00 – 15:30 | Registration
15:30 – 17:30 | Presentations and Q&A
17:30 onwards | Drinks, canapés and networking

We would be delighted if you could join us for what promises to be an informative and engaging session, followed by an opportunity to network with peers from across the charity sector.

Location: , 40 Wilson Street, Glasgow G1 1HD

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Host or Publisher BTO Solicitors LLP