This office was created by the Statute of 1856. The Accountant's duty is to keep registers of sequestrations, and of the several steps in each ; to superintend the conduct of trustees, and to report to the Court of Session any neglect or contravention of duty on their part. No money passes through his hands. He is appointed by the Crown ; is paid by a salary ; and no fees are exacted from the bankrupt's estate in respect of any of his duties.

Source: Kinnear, Digest of House of Lords cases (1865), pg 345.