AiB Digital Strategy 2026-2030

Accountant in Bankruptcy (AiB) is an executive agency of the Scottish Government who help deliver options for those seeking debt management and debt relief in Scotland.

Accountant in Bankruptcy is responsible for the: 

• administration of the Debt Arrangement Scheme (DAS), personal insolvency, and recording of corporate insolvencies in Scotland  
• development of policy for personal insolvency, DAS and diligence in Scotland  
• supervision of the insolvency process 

In addition to operational delivery, we also support Scottish Ministers in developing policy and contribute to the Programme for Government and Scotland’s National Performance Framework - helping to deliver better outcomes for people and communities across the country. 

We also contribute to the Scottish Government’s “In the service of Scotland" vision. This means working collaboratively to achieve the national outcomes for Scotland building a fairer, more inclusive society to improve the lives of people across Scotland. 

Digital transformation is central to sustaining and improving the quality, transparency, and consistency of these statutory services. To meet Scotland’s expectations of modern government, Accountant in Bankruptcy must continue strengthening its digital foundations, enhancing the user experience, and ensuring that digital services remain accessible, resilient, and future‑ready.

This strategy therefore reflects a shift from digital improvement to digital excellence: embedding modern technology into every aspect of our operations, enabling more sophisticated data‑driven decision making, and ensuring that users – whether citizens, insolvency practitioners, advisers, creditors, or staff – benefit from coherent, streamlined, and intuitively designed digital interactions.