The Commission’s role is to help ensure that public money is spent properly, efficiently and effectively. It is responsible for the audit of all local authorities, police and fire and rescue joint boards and other similar public bodies. The Commission operates independently of local authorities and of the Scottish Government, and it reports 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: