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.
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 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.
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.