The Accountant in Bankruptcy (AiB) is the Scottish government agency responsible for administering the process of personal bankruptcy and corporate insolvency, administering the Debt Arrangement Scheme (DAS), and implementing, monitoring and reviewing government policy in these and related areas, for example protected trust deeds and diligence.
It reports to the Scottish Government's Minister for Business, Fair Work and Skills, who is Jamie Hepburn . The agency is based in Pennyburn Road, Kilwinning, Ayrshire.
See also Court of Session Diligence (Scots law) Reconstruction (law) Sequestration (law) Scheme of arrangement Institute of Chartered Accountants of Scotland Insolvency Practitioners Association Debtors (Scotland) Act 1838
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