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Accountant in Bankruptcy
Publication - Publication scheme

Business Plan 2026-27

First published
1 April 2026
Last updated
1 April 2026 - see all updates

An overview of actions and objectives for the year ahead.

2026 to 2027 Core Objectives

AiB carries out its responsibilities through three strategic purposes:

  1. Deliver core products
  2. Continuous improvement
  3. Stakeholder engagement

These are supported by annual core objectives. Last year these included:

  • piloting flexible working arrangements
  • advancing our transition to cloud-based technology
  • preparations to welcome new tenants to our Kilwinning office, supporting greater efficiency across the government estates
  • reviewing the agency team structures to ensure most effective and efficient delivery of our core functions

The AiB Business Plan 2026-27 sets out our five core objectives for the year ahead. 

Core objective 1: Operational delivery and new target operating model

Develop a new target operating model for AiB, taking account of recruitment restrictions and increased IT capability. We will embed the principles and practices of AiB’s 2025-2028 Communications Strategy and 2025-2028 People Strategy.

We will also prepare for the implementation of the new insolvency services contract from April 2027, by developing in-house case management capability and enhancing our IT systems to support this change.

Core objective 2: Digital service and move to Cloud

Continue our transition to Cloud hosting, improving our digital services. We will embrace and adapt to new technologies, build a secure cyber environment, and ensure existing systems offer best value and effectiveness for all users.

This work will be carried out while embedding the principles and practices of AiB’s new 2026 Digital Strategy.

Core objective 3: AiB building Space

From 6 April, the AiB building will accommodate four new organisations on the ground floor.

A working group will be established to explore shared service opportunities and ensure a consistent building service for all tenants.

Core objective 4: Policy development and implementation

Continue stakeholder engagement and support for Scottish Ministers responding to the findings of the MacDermid review of debt products.

How we will deliver these

Through our core business objectives and a set of targeted actions specific to this year, we aim to enhance performance and deliver even better outcomes for the people of Scotland.

First published
Wednesday, 1 April 2026
Last updated
Wednesday, 1 April 2026 -
All updates

  1. 2026-27 report published on website

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