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Notes for Guidance - Bankruptcy (Scotland) Act 2016 (as amended)

This guidance describes the general functions of Accountant in Bankruptcy, interim trustees, trustees and commissioners in relation to their responsibilities regarding bankruptcies which started on or after 30 November 2016.


17. Functions of the Accountant in Bankruptcy

The Accountant has a statutory duty to:

  • supervise the statutory functions of interim trustees, trustees and commissioner(s)
  • investigate complaints made against the above
  • determine debtor applications
  • maintain the Register of Insolvencies (ROI)
  • prepare an annual report

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