Accountant in Bankruptcy

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Accountant in Bankruptcy (AiB) is an Executive Agency of the Scottish Government responsible for administering the process of personal bankruptcy and recording corporate insolvencies in Scotland.

It is responsible for the determination of personal and entity bankruptcy applications, making decisions on debt payment programme applications under the Debt Arrangement Scheme and protecting trust deeds.

All bankruptcies, trust deeds and statutory debt payment programmes are recorded in public registers maintained by the agency along with details of corporate liquidations and receiverships.


To ensure access to fair and just processes of debt relief and debt management for the people of Scotland, which takes account of the rights and interests of those involved.


The AiB will ensure that our activities are:

  • Independent
  • Responsive
  • Accountable
  • Transparent
  • Fair
  • Open

AiB key functions

The AiB will achieve this through the following key functions, whilst recognising our unique statutory role:

  • Supporting Ministers to develop and refine policy
  • Supervising the bankruptcy process
  • Delivering, with stakeholders, a range of options for individuals seeking debt relief and debt management
  • Ensuring best value services to our customers

More detail on the history of AiB and our key functions is available.

Ben LuxfordBen Luxford
Head of Technical
020 7566 4218

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