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The Accountant of Court is a court appointed officer who:
* Supervises individuals appointed as Judicial Factors or Administrators by the Court to manage estates under the Judicial Factors Act 1849 and the Proceeds of Crime (Scotland) Act 1995.
* Administers or supervises the administration of property belonging to children under the age of 16 years as required by the Children (Scotland) Act 1995.
* Manages funds consigned with the Accountant of Court in accordance with a Court of Session interlocutor or in the process of liquidation proceedings. The Accountant of Court ensures that all funds and property managed or supervised is invested prudently and administered properly.