The case review forms assume that members are familiar with Sequestration procedures, gained through practical experience and through knowledge of the relevant statutory provisions. For the detailed requirements relating to Sequestration in Scotland members should refer to legislation, to Statements of Insolvency Practice (Scotland) and to other guidance notes, specifically those issued by the Accountant in Bankruptcy. 

The case review forms are issued as aide memoires. They are not intended to replace detailed work programmes and they may not be relied upon as exhaustive.

The case review forms have been compiled using every best endeavour of ICAS and of those members whose expert opinion was sought. They are intended to apply only in the context of members dealing with Sequestrations in Scotland. It should be noted that, in using them, insolvency practitioners accept that no liability, howsoever caused, for loss or damage of any kind resulting from such use, attaches to ICAS, to any of its staff or to those individuals who contributed to their formulation and publication in respect of any fault, error, negligence or omission in their content.

The information contained in the case review forms is based on legislation current as at 30 November 2016. Unless otherwise stated, references given are to the Bankruptcy (Scotland) Act 2016 (“the Act”), the Bankruptcy (Scotland) Regulations 2016 (“the 2016 Regs”), The Bankruptcy (Applications and Decisions) (Scotland) Regulations 2016 (“the 2016 AD Regs”), and the Act of Sederunt (Sheriff Court Bankruptcy Rules) 2016 (“the 2016 Sheriff Court Rules”).