
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 meetings
Download transcript of the Accounts Commission's video - RTF 51Kb
Commission Chair, Jo Armstrong gives an update, and reflects on the past year.
All meetings are recorded and can be obtained on request from info@audit-scotland.gov.uk.
Our latest report
Download video transcript - RTF 62Kb
Key facts from our latest report Local government in Scotland: Financial bulletin 2023/24
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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:
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