Introduction to the Office of the Accountant of Court
The Accountant of Court is an Officer of Court who supervises Curators appointed by the Courts, to ensure that the Curator manages the Ward's estate (or Curatory) properly.
The person whose estate (any property, money, pensions, etc) the Curator is appointed to manage is commonly called "the Ward".
The Accountant's staff, as well as ensuring that the Curator acts correctly, are there to assist Curators carry out their duties and provide advice and assistance with the many questions and difficulties which may arise. In many cases an initial meeting with a Curator may prove to be beneficial to both the Curator and the Staff of the Accountant's Office, as it can provide an insight into duties and requirements of the Curator.
The duties are not only to preserve and protect the Estate but also to manage it in the best interests of the Ward in order to ensure the best possible quality of life for the Ward. In order to achieve this, any revenue (interest, dividends, pensions, etc) may be used. It may be, particularly if the Ward is resident in a privately funded Nursing Home, that some of the Ward's capital may require to be utilised - this may only be done with the Accountant's approval (see Item 9 of the Notes on page 8). The Accountant's approval is also required, if there is a requirement to purchase unusual or expensive items.
The Curator's first duty is to take control of the Ward's estate, ensure that all benefits which the Ward may be entitled to are being claimed. It is important that the administration of the estate is managed in the most effective and efficient manner. Accordingly the Curator should consider methods of payment of Accounts etc (including periods thereof). The receipt of benefits, pensions etc should likewise be dealt with in a manner that ensures administrative work and expense is kept to a minimum.
Thereafter the Curator must lodge a formal Inventory with the Accountant. The Inventory must be submitted to the Accountant within 6 months of the Curator's appointment (the Curator is advised of this date by a letter from the Accountant at the time of Appointment). Once the Inventory ha been agreed with the Accountant, and the funds appropriately invested, the next formal stage is the preparation of the Annual Account of the Curator's dealings with the Ward's Estate. The Curator is advised of the date of the first Account by the Accountant (each subsequent Account will be due on the same date). An example of the type of Account required by the Accountant is shown at Appendix B page to these Notes (with guidance on completion at Appendix A).
At any time during the Curator's appointment if it is considered that an unsatisfactory service is being provided by the Accountant's Office, then the Curator should immediately contact the Accountant (Ext 6756) or his deputy (Ext 6757) who will attempt to resolve the problem.
The Notes which follow are intended to deal with the most common matters which a Curator will require to deal with and should provide guidance in the administration of the Curatory.
Telephone Number:- 0131 240 6759/6760 (General Enquiries) Fax Number:- 0131 240 6771
Leaflets & Publications
Rules & Legislation
Rules of Court made after May 2002 are available on site.
Court Judgments
Court Judgments - Introduction