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 Report 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

Commission 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.

Find out more about the Commission members

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 14 August 2025.

Watch the meeting and read meeting papers

Our latest report

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Scotland’s councils urgently need to make progress with workforce plans if they are to protect services and financial sustainability.

Delivering for the future: Responding to the workforce challenge

Latest news

Strain clear across Scotland’s local government workforce

Scotland’s councils urgently need to make progress with workforce plans if they are to protect services and financial sustainability.Staff are councils’ most important resource and are…

The Accounts Commission is looking for feedback

The Accounts Commission is looking for feedback on its future performance audit work programme.The Commission wants to know what’s important to all stakeholders, including communities…

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:

Annual audit reports
 

Auditing the accounts of all councils in Scotland

Best Value reports
 

Reporting on councils' duty of continuous improvement

Local government overview

Reporting on local government's financial and overall performance

Performance audit reports  

Auditing the efficiency and effectiveness of services

Statutory reports
 

Highlighting issues found in a council's annual audit

Housing benefit audit
 

Reporting on councils'  benefit services

Council performance reporting

Specifying what performance information councils must publish

Local government scrutiny

Working with other bodies to improve the scrutiny of councils

How councils work reports

Providing practical support to help improvement in local government

 

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