Acetyl-CoA Carboxylase (ACC) is a biotin-dependent enzyme that plays a pivotal role in fatty acid metabolism. It catalyzes the carboxylation of acetyl-CoA to malonyl-CoA, which is a critical step in the fatty acid synthesis pathway. There are two isoforms of this enzyme: ACC1 and ACC2. ACC1 is primarily located in the cytosol and is involved in fatty acid biosynthesis, while ACC2 is found in the mitochondria and mainly regulates fatty acid oxidation.