Business Plan 2025-26

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.

What we do

We are 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.