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I will come straight back to you, Martin. We briefly touched on a communication strategy in our discussion of other themes, but I would like something specific on that. The SCVO highlighted that OSCR has a responsibility to ensure that charities understand the impacts of the bill, and it noted that

“there is a possibility that the need for communication, engagement, guidance, and clarification from OSCR to charities as a result of this Bill may have been underestimated”.

Is OSCR confident that it will be able to carry out the enhanced duties efficiently and effectively with the current levels of funding, or will further resources be required?

Do you have any further comments on that planned communication strategy should the bill be passed?

We now move to questions from the deputy convener, Emma Roddick, who joins us online.

I am sorry, Emma—I know that you are in mid flow, but Gavin McEwan wants to come in on that specific point, so I will interrupt you for a second.

I do not mean to interrupt, but those questions come under theme 3, so they will be covered later. Pam, if you have any supplementaries to those questions, I am more than happy to bring you in at that point, but I would like to keep the questions in line with where we are.

We will move to questions from Foysol Choudhury, who joins us online.

Do you agree, then, that removing charitable status from organisations that fail to submit accounts is an appropriate measure?

My last question is, again, for Martin Tyson. Can you give us any further detail on the criteria for what constitutes a safety or security concern, and how would a review of OSCR decisions work in practice?

Do any of the other witnesses have ideas on how that should be approached? Alan, I saw you making eye contact during that answer.

Oh, I apologise—did you just cover that, Jeremy? I have a few questions, so I will move on to financial implications.

Do you agree that the bill proposals will not result in any additional costs for local authorities or charities? I ask Alan Eccles to answer first.