Legal Status

Independent Examiner

Mark Billings

The ABH is legally constituted as a charity in Scotland, and is regulated by the Office of the Scottish Charity Regulator (OSCR). The ABH (charity number SC019886) is required to make an annual return, which includes the annual accounts, to the OSCR. This return is subject to review by an Independent Examiner, currently Mark Billings. He is a chartered accountant and an ABH member who does not hold ABH office (other than as 2015 conference organiser), and has not done so at any time in the past. The appointment of the Independent Examiner is subject to the approval of Council and the membership. The website of the OSCR can be accessed via the following link: