The Office of the Accountant of Court is a constituent body of the Supreme Courts of Scotland.[1]

Based in Edinburgh, the office of Accountant of Court, also known as the Accountant of the Court of Session (see Court of Session), was established by the Judicial Factors Act 1849, and their role was further defined by the Children (Scotland) Act 1995.


[hide]*1 Functions





Supervision of legal guardians

The Accountant of Court is responsible for ensuring that people appointed by the courts as legal guardians manage the estates in their charge properly. The Office also provides practical assistance, advice and guidance to people who are appointed as guardians.

The Office supervises the actions of three types of guardians, people appointed to manage:

  • the financial affairs of a person whom a court has deemed incapable of looking after their own financial welfare
  • estates with disputed dispositions
  • estates which become the property of a minor (the age of legal capacity under Scots law is 16)

The Accountant of Court's Office formerly also dealt with guardianship cases in respect of adults with incapacity. However, following the passage of the Adults with Incapacity (Scotland) Act 2000 by the Scottish Parliament, these cases were transferred to the new Office of the Public Guardian, although the handling of pre-existing cases was only assigned to the new body on 1 April, 2006.

[edit]Administration of Child Trust FundsEdit

Under the Child Trust Funds Act 2004 the Accountant of Court is authorised to administer Child Trust Fund accounts on behalf of a child under the age of 16 where there is no person who has parental responsibilities.


  1. ^ PDF-file - "The Supreme Courts are made up of: the Court of Session, the High Court of Justiciary and the Accountant of Court's Office" - Scottish Court Service, accessed 12 March 2007

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