GLOSSARY

Accountant in Bankruptcy (AiB) definition

What does Accountant in Bankruptcy (AiB) mean?

This is an Agency of the Scottish Government, which supervises the process of personal bankruptcy (sequestration) in Scotland and can act as trustee in sequestrations where no insolvency practitioner is nominated to act. It also records corporate insolvencies (receivership and liquidations only) in Scotland, but does not act as an Official Receiver.

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