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

This role is undertaken by the TS team, the BAI team and OPC on behalf of the Accountant.

When there are reasonable grounds to suspect an offence has been committed by:

• an interim trustee
• a trustee in a bankruptcy
• a commissioner
• a debtor in respect of their assets, dealings with the assets or conduct of their business or financial affairs
• a person, other than the debtor, in that person’s dealings with the debtor, interim trustee or trustee in respect of the debtor’s assets, business or financial affairs

The Accountant is required to report the matter to the Lord Advocate.

Any report made by the Accountant is privileged and cannot be divulged until the matter is within the public domain.