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  1. 10. Other expenditure

  2. 11. Contingency provision

  3. Appendix A - Income sources from which a contribution can be taken

  4. Downloadable version

    Access a downloadable version

  5. 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.

    Notes for Guidance

    01 July 2026

  6. Supporting documents

    Bankruptcy

    18 April 2024

  7. 1. Role of The Accountant in Bankruptcy

  8. 1.1 AiB – general functions

  9. 1.2 The Accountant – general functions

  10. 1.3 The Accountant in Bankruptcy – general functions

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