Statistics & data

As the demand increases for statistics and data to measure the impact of the COVID-19 pandemic, Accountant in Bankruptcy has had to change its data gathering and release practices, focussing efforts on priority analysis and statistics. Our statement explains this further and, in line with guidance from the Office for Statistics Regulation, the decision has been made to suspend the following publications until further notice: 

a) Scottish Insolvency Statistics: January to March 2020 (2019-20 Quarter 4)
Original publication date: 22 April 2020

b) Scottish Insolvency Statistics: April to May 2020 (2020-21 Quarter 1)
Original publication date: 22 July 2020

c) Scottish Diligence Statistics 2019-20
Original publication date: July 2020 (Exact date was not announced).

This action is necessary due to an urgent shift of resource to help manage immediate issues arising from the COVID-19 outbreak.

We will continue to produce experimental statistics publications on statutory debt solutions. These monthly reports will be published on the second Wednesday of the month following the end of the month being reported on. available when produced. Data used in these reports is available in the following link:

If you require further information about any aspect of these statistics, please contact Ken.O'


Statistical publications:

 Annual Reports
  • Contain a summary of the work carried out by and on behalf of The Accountant in Bankruptcy including commentary and items of topical interest.
 Quarterly statistics
  • High level overview of case numbers, includes statistical reporting of trends and changes during that period. These reports include a brief commentary.
 Diligence statistics
  • Scottish Diligence Statistics Reports by financial year providing figures for diligence - the term for various processes of civil enforcement in Scottish law. Breakdown by sheriffdom and commentary provided.
 Ad-hoc statistics and Experimental statistics
  • Ad-hoc statistics and experimental statistics, which are not part of our regular official statistics releases. The findings from these ad-hoc analyses may have been used in briefings, consultations or press and ministerial statements.

    Experimental statistics are a type of official statistics that are undergoing development.

 Debt Solutions by Local Authority
  • Statutory debt solutions in Scotland at the local authority area level
 Historical case data
  • Details of sequestrations and protected trust deeds registered, discharged and average dividends paid from 1997 to 2007

 Bankruptcy Restriction  Orders and Undertakings

  • Recorded data of all Bankruptcy Restriction Orders and Undertakings administered by The Accountant in Bankruptcy.
 Protected trust deeds
  • Statistical information on Protected Trust Deeds

 Corporate Insolvencies

  • Recorded data on all Scottish Voluntary Members Liquidations, Voluntary Creditors Liquidations, Compulsary Liquidations and Receiverships recorded by Accountant in Bankruptcy
 Statements on Expenditure
  • Statements on expenditure and breakdown of types of expenditure. Quarterly data published by Accountant in Bankruptcy as required under the Public Services Reform Act 2010.
 Key performance Iindicators
  • Key performance measures to monior the performance of the Agency

If you require information not held within this section please see our contact us section for details.