About AiB

Accountant in Bankruptcy (AiB) is an Agency of the Scottish Government. The Agency operates independently and impartially whilst remaining directly accountable to Scottish Ministers.

The main responsibilities of AiB are administering the process of personal bankruptcy, developing policy for personal and corporate insolvency and diligence in Scotland and maintaining a public register of personal bankruptcies, protected trust deeds (PTDs) and corporate insolvencies in Scotland. AiB also administers the Debt Arrangement Scheme (DAS) and maintains the DAS Register.

The head of the Agency holds dual roles: The Accountant in Bankruptcy, (an independent statutory officer laid down in the Bankruptcy (Scotland) Act 1985 (as amended)); and the Agency Chief Executive (the senior governing officer, accountable officer, responsible for the infrastructure of the Agency). The Accountant role is supported by the Depute Accountant in Bankruptcy (again a role in statute), and by the Board which includes four Non Executive Board Members