Accountant in bankruptcy procedure update: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002

Information requested

1. discontinuing the evidenced current practice of Providers requiring debtors to visit the Provider's own premises by appointment, and to deny them the right to make copies of documentation in the Sederunt Book (perhaps by creating a publicised right to receive the Sederunt in electronic form? - as the AiB itself apparently prepared to authorise on an exceptional basis).

2. discontinuing the currently adopted, restrictive interpretation of the legally required content of a Sederunt Book so as not enable AiB staff and Providers to deny access to relevant addition documentation.

3. ensuring that all relevant communications draw the attention of debtors to their overriding legal rights under a Data Subject Access Request to be provided with such additional relevant information concerning the administration of their sequestrated estate.


AiB have introduced a Bill in the Scottish Parliament for improvements to the current insolvency solutions and diligence and information can be found at Bankruptcy and Diligence (Scotland) Bill – Bills (proposed laws) – Scottish Parliament | Scottish Parliament Website

However, it does not include any of the matters you have raised and I have set out below our current position on your queries:

1. Section 210 of the Bankruptcy (Scotland) Act 2016 states the following:

  • (1) Whoever by virtue of this Act for the time being holds the sederunt book must make it available for inspection at all reasonable hours by any interested party; but this subsection is subject to subsection (2).
  • (2) As regards any case in which the person on whom a duty is imposed by subsection (1) is AiB, the Scottish Ministers may by regulations— (a) limit the period for which the duty is so imposed, and (b) prescribe conditions in accordance with which the duty is to be carried out.

This confers right a to view the Sederunt Book. Scottish Ministers have set out in the Act of Sederunt (Sheriff Court Bankruptcy Rules) 2008 in Regulation 11 – Holding of the sederunt book by Accountant in Bankruptcy:

  • The Accountant in Bankruptcy shall hold the sederunt book for a period of at least six months from the date he receives it from the trustee by virtue of section 57(1) of the Act of 1985 and– shall make it available for public inspection during office hours; and may allow such extracts to be made of entries in the Sederunt book by such persons as he thinks fit.
  • Therefore, the right to obtain copies of documents is only available once the case has been closed and if the Accountant in Bankruptcy considers it appropriate.

2. Section 50(1)(3) defines a Sederunt Book as ‘an accurate record of the sequestration process’, not a record of the administration of the sequestration. The content of a Sederunt Book is laid down in Schedule 5 of the Bankruptcy (Scotland) Act 2016.

3. The rights of individuals to obtain information about them held by AiB is available on our website at Data Protection | Accountant in Bankruptcy ( and relates to information not exclusively held with a bankruptcy process.

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