Bank­ruptcy Om­buds­man (the Om­buds­man) is an in­de­pen­dent au­thor­ity. The Om­buds­man is at­tached to the Min­istry of Jus­tice but only in an eco­nom­i­cal and or­ga­ni­za­tional sense. The Of­fice of Bank­ruptcy Om­buds­man is a mem­ber of the In­ter­na­tional As­so­ci­a­tion of In­sol­vency Reg­u­la­tors (IAIR).