
Accounts Commission
Accounts Commission
The Accounts Commission holds councils and other local government bodies in Scotland to account and helps them improve by reporting to the public on their performance.
We operate impartially and independently of councils and of the Scottish Government.
Read our Strategy 2021-26 which sets out our aims, the priorities we will use in fulfilling these aims, and the principles and approaches used to shape our reporting. Our Annual review reports on how we have delivered on our aims.
See our joint work programme with the Auditor General for Scotland to find out what we are planning to report on this year.
Our members

The Accounts Commission is made up of 12 members, recruited through the public appointments process to serve a 4-year term.
Our members bring a wide range of experience from a variety of backgrounds.
Our meetings
Download transcript - RTF 50Kb
The Accounts Commission meets in public. You are welcome to observe, either in person or online. We also record the meeting for you to watch later.
The next meeting is on 6 November 2025.
Our latest report
Download transcript - RTF 110Kb
Plans to improve Scotland’s care system have been slow to come together after not enough early delivery planning by the Scottish Government and COSLA.
Latest news
Care system reform lacks clarity and accountability
Plans to improve Scotland’s care system have been slow to come together after not enough early delivery planning by the Scottish Government and COSLA.The Promise, a national commitment to…
Exits of senior officers at Glasgow City Council fell short of standards expected
The processes, decisions and actions that enabled five senior Glasgow City Council officers to take significant early retirement and redundancy payouts fell short of the behaviour and…
Social media
Accounts Commission
What we do
Download the Commission's role, duties and powers (PDF | 47KB)
Find out more about each of the areas below:
Who we engage with
The public in general are our principal stakeholder but we engage with a wide range of others.

Who we engage with:
- Audit Scotland
- Auditor General
- Citizens
- Parliament and Government: Government ministers, MSPs, Parliament committees
- Local government: councils, joint boards, COSLA, SLGP, SOLACE, Improvement Service
- Councils' community planning partners: public, private and third sectors, local communities
- Other stakeholders: Equalities and Human Rights Commission, other UK audit and scrutiny bodies, professional bodies, trade unions
- Press and broadcasting media
- Scrutiny partners
- Private sector audit firms