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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

17.4 Reporting requirements to the sheriff

This role is undertaken by the Trustee Supervision team and the Operational Policy and Compliance Team (OPC) on behalf of the Accountant.

The Accountant is required to report to the sheriff an interim trustee, a trustee in a bankruptcy or a commissioner when it appears they have failed without reasonable excuse to perform a duty imposed on them.

The sheriff will hold a hearing and may:

  • remove the person from office
  • censure the person
  • make any such other order as the circumstances of the case may require
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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