Agency Framework Document

Accountant in Bankruptcy (AiB)

AiB is an Executive Agency of the Scottish Government. It operates impartially while remaining directly accountable to the Scottish Ministers for its performance and use of public funds. AiB will also be referred to as the Agency throughout this document. 

The Accountant in Bankruptcy

The Chief Executive is also The Accountant in Bankruptcy. The Accountant in Bankruptcy is an independent statutory officer of the court appointed under section 1 of the Bankruptcy (Scotland) Act 1985, as amended. 

The Accountant in Bankruptcy is also the Debt Arrangement Scheme (DAS) Administrator appointed by virtue of section 8 of the Debt Arrangement and Attachment (Scotland) Act 2002.

Framework overview

This document sets out the broad framework within which AiB operates. It does not convey any legal powers or responsibilities. It seeks to set out:

• the role, purpose and key functions of the Agency
• the roles and responsibilities of the key people involved including Scottish Ministers, the Chief Executive and the Director-General Economy of the SG
• accountabilities – to the public through Scottish Ministers and the Scottish Parliament, and detailed financial accountability mechanisms
• management arrangements – the Chief Executive’s delegated authority and performance management arrangement
• relationships with other bodies
• how amendments to this Framework Document will be made and agreed

Copies of this document will also be placed in the Scottish Parliament Information Centre (SPICE).