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
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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 12 March 2026.
Our latest report
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Whilst councils have made significant savings, the cost of delivering services is rising faster than available funding. This risks the financial sustainability of councils over the next three to five years.
Latest news
Scotland's councils risk becoming financially unsustainable
Whilst councils have made significant savings, the cost of delivering services is rising faster than available funding. This risks the financial sustainability of councils over the next…
Andrew Burns' appointment as Deputy Chair of the Accounts Commission has been extended
Shona Robison, Cabinet Secretary for Finance and Local Government, has agreed an extension to the appointment of Andrew Burns as Deputy Chair of the Accounts Commission. Andrew's…
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Accounts Commission
What we do
Download the Commission's role, duties and powers (PDF | 47KB)
Find out more about each of the areas below:
Responding to concerns found in audit work
A key part of our role is highlighting where we have concerns about how public funds are being managed at a local government body and the impact that might have on service users, or about the delivery of audit.
We do this through a range of options, from publishing findings on the information we have received through to holding public hearings to explore issues and hear the views of affected stakeholders.
Our Response framework sets out transparently how we use our statutory powers, role and influence when we have concerns.
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
