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.