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Accountant in Bankruptcy
Publication - Notes for Guidance

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

First published
1 November 2021
Last updated
10 February 2026 - see all updates
Topic
Bankruptcy

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.

Downloadable version

16.1 Interim BROs

The Act provides for interim BROs to be made when there is an urgent need to protect the public. This may happen if there are delays in obtaining information for the investigation.

The Registrations and Decisions team will decide if there is a need to make an interim BRO, or submit an application to a sheriff.

An interim BRO will cease to be effective:

  • on determination of the BRO by the Accountant
  • on determination of the BRO by the sheriff
  • on discharge by the sheriff on application by the Accountant or the debtor
First published
Monday, 1 November 2021
Last updated
Tuesday, 10 February 2026 -
All updates

  1. Update to section 7.3 - amendment of act

  2. update to team contact details following delivery branch restructure.

  3. update to section 12.4.1 in relation to council tax.

  4. update to the discharge of debtor - actions of the trustee section.

  5. Update to section 14.3 including the addition of the S147A proforma

  6. Amendment to 8.7.2 Quashing a DCO – review and appeal section

  7. Update to section 14.3 and 14.4

  8. Downloadable word version of the Notes for Guidance to cover the June amendments have been added.

  9. update to section 14.3.

  10. Changes to the following sections: 1.4 1.6 2.5 2.6 5.2 5.6 8.3 8.4 8.6 8.7 8.8 10.3 12.7 12.8 13 13.2 13.6 – 13.17 14 -14.8 16 16.5 18.3

  11. Changes to AiB team names. Sections 12.2.1, 12.3, 12.5, 13.10, 13.13.1, 13.14 amended. Section 13.12.10 added

  12. Supporting document added to website

  13. Published on website

  14. Amended sections 2.2, 12.7.2, 12.8.2, 13.6, 13.9, 13.12, 13.13, 13.14, 16.5, 18.5.1

  15. Published

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