Over half of Scottish charities intend to submit their accounts online with the Office of the Scottish Regulator when the service becomes available in the autumn, while a minority (18 per cent) have indicated they will not.

The Office of the Scottish Regulator (OSCR) surveyed over 1,000 Scottish charities and 1,000 members of the public to gauge views on the charity sector and its regulation.

It found well over half (60 per cent) will file their accounts and returns to OSCR online in Autumn, but nearly one in five say they will not.

Further, two-thirds (66 per cent), agree that OSCR should highlight late account submissions on the online register. The Charity Commission already does this, using a red border to illustrate late accounts.

OSCR's outgoing chief executive Jane Ryder said: "The survey results underline the arguments we have made for the arrival of online filing of returns and accounts and enhanced information for the public, later this year.

"OSCR Online will make reporting easier for charities and will see additional financial information about charities published on the Scottish Charity Register, including whether returns were submitted on time."

The survey also found that 95 per cent of the public believe OSCR's role is essential, with 71 per cent saying its role gives them more trust in charities.

Around 89 per cent of the Scottish public has donated to a charity in the last year, with 25 per cent donating less than before due to the economic climate.