beta This is a new service. Your feedback will help us to improve it.

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

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.


17.4 Reporting requirements to the sheriff

This role is undertaken by AST and the Operational Policy and Compliance Team (OPC) on behalf of the Accountant.

The Accountant is required to report to the sheriff:

  • an interim trustee
  • a trustee in a bankruptcy
  • a commissioner

when it appears they have failed without reasonable excuse to perform a duty imposed on them.

The sheriff will hold a hearing and may:

  • remove the person from office
  • censure the person
  • make any such other order as the circumstances of the case may require
Back to top