The Accounts Commission is the public spending watchdog for local government. We hold councils in Scotland to account and help them improve. We operate impartially and independently of councils and of the Scottish Government, and we meet and report in public.
Audit Scotland was created to support both the Accounts Commission and the Auditor General for Scotland in carrying out their work. Some audits are also undertaken by private firms.
The Accounts Commission has between six and twelve members.
The chair, deputy chair and other members are appointed by Scottish ministers.
The Commission meets approximately monthly. Its meetings are open to the public.
The Commission's work covers a wide range of issues, including: