The Accountant of Court's Office formerly dealt with guardianship cases in respect of adults with incapacity.

The Accountant of Court will generally superintend the actions of a Judicial Factor and provide them with the necessary guidance and direction required progress a case.

In addition the Accountant of Court is also responsible for investigating any concerns or complaints that are raised against a Judicial Factor.

The Accountant of Court is also responsible for holding unclaimed dividends and unapplied balances lodged relative to liquidation/administration proceedings, dissenting shareholders and Judicial Factories.

On 1 October 2017 new regulations[8] were introduced which allowed HM Treasury to transfer authority to administer these Child Trust Funds to The Share Foundation.