About us

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.

YouTube Follow us on YouTube to see updates from our recent meetings.


Our next meeting

Commission members

Our next meeting takes place on 13 January 2022.

Find out more in our meeting papers and watch the meeting live here.

Our last meeting

  Download transcript of Tim McKay's  video - RTF 43Kb

Interim Deputy Chair of the Commission Tim McKay shares a summary of our February 2022 meeting, where we discussed the Best Value report on Moray Council, as well as our forthcoming reports on drug and alcohol services, and councils’ response to the Covid pandemic.

Our latest report

  Download transcript of Tim McKay's  video - RTF 95Kb

Best Value Assurance Report: South Ayrshire Council. Our Interim Deputy Chair Tim McKay provides an overview of our findings from the report.

Best Value Assurance Report: South Ayrshire Council
Find more of our latest reports here

Featured blog

Christie - it really is now or never.

In 2011, Campbell Christie published the well-researched and well-evidenced Christie Commission report. It was universally welcomed as a blueprint for developing and delivering public services in Scotland.

Read more of our blogs here


The Commission has adopted the following principles to help it guide its work and fulfil its responsibilities during the Covid-19 emergency.

  • The Commission recognises the significant pressures under which local government finds itself as a result of the current Covid-19 emergency.
  • The Commission is of the firm view that the principles of sound financial management, good governance, public accountability and transparency are vital in this emergency situation, although how these are delivered and achieved are likely to be different.
  • The Commission therefore expects audit quality to be maintained in accordance with international standards and the Code of Audit Practice.
  • The Commission is mindful of both the capacity of local authorities to prepare good-quality financial reports, and the auditors they appoint to deliver high-quality audit, when considering timescales for 2019/20.

Latest news

Moray Council must urgently improve services

Services in Moray Council are continuing to deteriorate, in particular within education. There has been a significant decline in services since a previous report by the Accounts Commission...

A decade of improvements at North Ayrshire Council

North Ayrshire Council has demonstrated a culture of continuous improvement since a previous report by the Accounts Commission in 2011.  The council continues to improve and, alongside its...

Social media

What we do

Download the Commission's role, duties and powers (PDF | 47KB)

Find out more about each of the areas below:

annual audits

Annual audit reports

Auditing the accounts of all councils in Scotland

best value

Best Value reports

Reporting on councils' duty of continuous improvement

local government overview

Local government overview

Reporting on local government's financial and overall performance


Performance audit reports  

Auditing the efficiency and effectiveness of services

statutory reports

Statutory reports

Highlighting issues found in a council's annual audit

housing benefit

Housing benefit audit

Reporting on councils'  benefit services

council performance

Council performance reporting

Specifying what performance information councils must publish

local government scrutiny

Local government scrutiny

Working with other bodies to improve the scrutiny of councils

how councils work

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.

Engaging with stakeholders

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