Organisational structure of Accountant in Bankruptcy: FOI release

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

Information requested

Information on the organisational structure of the Accountant in Bankruptcy.


I am able to provide all of the information you requested.

  1. The Accountant in Bankruptcy (AiB) is an Executive Agency of the Scottish Government established on 2 April 2002 and operates in accordance with the Agency Framework which can be found at Agency Framework Document - 2020 | Accountant in Bankruptcy (

    Under section 1(1) of the Bankruptcy (Scotland) Act 1985 and section 199 (1) of the Bankruptcy (Scotland) Act 2016 Scottish Ministers appoint an Accountant in Bankruptcy (The Accountant). This role is currently held by Dr Richard Dennis. Scottish Ministers have also appointed a Depute Accountant in Bankruptcy under sections 1(2) and 199(2) of the respective Acts. This role is currently held by John Cook.
  2. The Agency has three main operational branches. These are:
  • Policy and Compliance
  • Case Operations
  • Corporate Services
  1. Please find attached a copy of the Agency's organisational chart at Annex A.
  2. Your request does not give any detail about the decision you are unhappy about, so I cannot comment on the alleged contradiction. AiB provides guidance on our website at Bankruptcy | Accountant in Bankruptcy ( which provides The Accountant's interpretation of the legislative processes to be followed by stakeholders. However, it should be noted the circumstances of each case will be different and decisions will be made in accordance with the facts and the legislation applicable to the case. If you are still believe there is a contradiction please write to:

    Operational Policy and Compliance Team
    1 Pennyburn Road
    KA13 6SA

    or email
  3. Your request does not give any detail of the situation which is supposed to involve a conflict of interest. If you wish to raise a specific issue please write to the Operational Policy and Compliance Team at the details shown at 4.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at

Annex A - 202300354519


Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road

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