| Agency Name: | Accountant in Bankruptcy |
| Formed: | 1985 |
| Jurisdiction: | Scotland |
| Headquarters: | 1 Pennyburn Road, Kilwinning, KA13 6SA |
| Chief1 Name: | Richard Dennis |
| Chief1 Position: | Accountant in Bankruptcy and Chief Executive |
| Chief2 Name: | John Cook |
| Chief2 Position: | Depute Accountant in Bankruptcy |
| Agency Type: | Executive agency |
| Parent Department: | Scottish Government |
| Minister1 Pfo: | Minister for Business, Innovation and Energy |
| Map: | Scotland in the UK and Europe.svg |
The Accountant in Bankruptcy (AiB) (Gaelic; Scottish Gaelic: Cunntasair ann am Briseadh-creideis) is the Scottish government agency responsible for administering the process of personal bankruptcy and corporate insolvency, administering the Debt Arrangement Scheme (DAS),[1] 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.