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Accountant in Bankruptcy
Publication - Notes for Guidance

Notes for Guidance - Bankruptcy (Scotland) Act 2016 (as amended)

First published
1 November 2021
Last updated
13 November 2025 - see all updates
Topic
Bankruptcy

This guidance describes the general functions of Accountant in Bankruptcy, interim trustees, trustees and commissioners in relation to their responsibilities regarding bankruptcies which started on or after 30 November 2016.

Downloadable version

16.8 Application for a BRO to the Accountant

The Accountant can impose a BRO for a period between two and four years eleven months.

16.8.1 Actions of the Registrations and Decisions team

The Registrations and Decisions team will notify the debtor of the intention to impose a BRO providing the following:

  • the grounds that were investigated
  • details of the behaviour
  • the period the BRO will be imposed for
  • the right to make written representations within 14 days of the notification

16.8.2 Actions of the Accountant

Upon the expiry of the representation period the Accountant must within seven days:

  • consider the evidence
  • consider any representation
  • make a decision to take no further action or impose a BRO for a period of under five years

The Registrations and Decisions team will notify the debtor and the trustee of the decision and if appropriate:

  • issue a copy of the Order to the debtor detailing the start and end date of the restrictions
  • make the relevant entry on the Register of Insolvencies
  • issue an invoice to the trustee. The fee to be applied can be found in The Fees Order
First published
Monday, 1 November 2021
Last updated
Thursday, 13 November 2025 -
All updates

  1. update to team contact details following delivery branch restructure.

  2. update to section 12.4.1 in relation to council tax.

  3. update to the discharge of debtor - actions of the trustee section.

  4. Update to section 14.3 including the addition of the S147A proforma

  5. Amendment to 8.7.2 Quashing a DCO – review and appeal section

  6. Update to section 14.3 and 14.4

  7. Downloadable word version of the Notes for Guidance to cover the June amendments have been added.

  8. update to section 14.3.

  9. Changes to the following sections: 1.4 1.6 2.5 2.6 5.2 5.6 8.3 8.4 8.6 8.7 8.8 10.3 12.7 12.8 13 13.2 13.6 – 13.17 14 -14.8 16 16.5 18.3

  10. Changes to AiB team names. Sections 12.2.1, 12.3, 12.5, 13.10, 13.13.1, 13.14 amended. Section 13.12.10 added

  11. Supporting document added to website

  12. Published on website

  13. Amended sections 2.2, 12.7.2, 12.8.2, 13.6, 13.9, 13.12, 13.13, 13.14, 16.5, 18.5.1

  14. Published

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