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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

4.2 Appointment of a trustee

A trustee is appointed by:

  • a sheriff
  • the Accountant

4.2.1 Appointment by a sheriff

A sheriff may appoint a person who has been nominated to act if:

  • they acted as interim trustee
  • the person is qualified to act
  • a copy of the undertaking to act has been provided

When a sheriff does not appoint a trustee they must appoint the Accountant in Bankruptcy as trustee.

4.2.2 Appointment by the Accountant

The Accountant may appoint a person as trustee who has been nominated to act if:

  • the person is qualified to act
  • a copy of the undertaking to act has been provided

When the Accountant does not appoint a trustee the Accountant in Bankruptcy is deemed to be trustee.

4.2.3 Notifying the appointment 

Following an award made by the court the trustee must:

  • as soon as practicable notify the debtor of the appointment
  • send a copy of the Form 10 - Statement Of Assets and Liabilities for completion and the Form 13 - Statement Of Undertakings of The Regulations for completion and signature
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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