The remit of the Accounts Commission is set out in the commission’s April 2005 strategy document on its website at: http://www.audit-scotland.gov.uk/publications/pdf/2005/05cp02ac.rtf.The statutory functions of the commission have been amended and adjusted over time and are now:to secure the audit of all accounts of local authorities and associated bodies, either by employed staff of Audit Scotland or by firms of accountantsto secure the audit of the performance by local authorities of their Best Value and Community Planning dutiesto undertake or promote Best Value studies in local governmentto give directions to local authorities on performance informationto consider reports made by the Controller of Audit, to investigate all matters raised and to conduct hearings where appropriateto make recommendations to the Scottish Executive and to local authorities, and to impose sanctions on individual officers and members responsible for illegalityto advise the Scottish Executive on local authority accounting matters.The commission receives no financial support from the Scottish Executive.