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Accounts Commission

The Accounts Commission is the public spending watchdog for local government. This organisation holds councils in Scotland to account for their performance, the way that they operate and it helps them improve.

Audit Sco logo
The Accounts Commission operates impartially and is independent of councils and of the Scottish Government.

Audit Scotland was created to support both the Accounts Commission and the Auditor General for Scotland in carrying out their work. Some audits are also undertaken by private firms.

The Commission's work covers a wide range of issues, including:

  • reports from the Controller of Audit on matters arising from annual audits 
  • reports on Best Value and Community Planning 
  • performance audit reports, which examine value for money issues across public bodies