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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.


4.3 Application to the Accountant for a direction

A trustee may apply to the Accountant for a direction in relation to any particular matter arising in the bankruptcy.

This role is undertaken by the AST on behalf of the Accountant.

4.3.1 Application process

The application should be made:

A copy of the application should be sent to any other interested party i.e. the debtor and/or specific or all creditors, advising of their right to make representation to AST within 14 days of the date of the application.

4.3.2 Receipt of the application

AST may make any necessary enquiries of the applicant or any person making representation. Any request will be made in writing and specify the time period under which the information, evidence or documentation must be provided.

AST, if satisfied there is a good reason, may require any person making an application, or making representations:

  • to provide any document or information as may be reasonably required
  • to attend a hearing, at such time and place as may be specified for the purposes of giving evidence

4.3.3 Actions of the Accountant

The Accountant must within 28 days of the day on which the application is made

  • give a direction
  • refer the matter to the sheriff by making an application for a direction in relation to that matter 

Following the determination of the application AST will:

  • issue a copy of the direction
  • place a copy in the electronic Sederunt Book
  • issue an invoice to the trustee. The fee to be applied can be found in The Fees Order.

4.3.4 Direction - review and appeal

A trustee may apply to the Accountant’s independent review team for a review of a direction given by the Accountant. However such an application may not be made by an interim trustee or in relation to a matter on which the Accountant has applied to the sheriff for a direction.

An application must be received before the expiry of 14 days from the date the direction was made by the Accountant.

The team must take into consideration any submissions made by the applicant and any interested person before the expiry of 21 days from the date the application.

The outcome of the review to confirm, revoke or amend the decision must be made before the expiry of 28 days from the date the application for review was made.

The trustee may appeal the review decision to the sheriff before the expiry of 14 days from the date the review decision was made. The sheriff’s decision is final.

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