Accountant in Bankruptcy (AiB) is an Executive Agency of the Scottish Government. The Agency operates independently and impartially whilst remaining directly accountable to Scottish Ministers. AiB roles and responsibilities AiB supervise the process of bankruptcy in Scotland and act as trustee when appointed by the court. In doing so, the Agency: . develops policy for personal and corporate insolvency and diligence in Scotland . maintains a public register of insolvencies, protected trust deeds (PTDs) and company insolvencies . ensures that those involved in the bankruptcy process, principally trustees and commissioners, properly carry out their responsibilities and take appropriate action when they fail to do so . undertakes the functions of commissioners in bankruptcies where none are elected by creditors . acts as trustee in bankruptcy where no insolvency practitioner is appointed to do so . maintains the DAS Register, approves debt payment programmes and approves money advisors and payment distributors. The Accountant also employs private insolvency practitioners to act on his behalf.