Enables acetyl-CoA carboxylase activity. Involved in several processes, including energy homeostasis; malonyl-CoA biosynthetic process; and negative regulation of fatty acid beta-oxidation. Acts upstream of or within fatty acid biosynthetic process. Located in mitochondrion. Is expressed in axial skeleton; cranium; and liver. Orthologous to human ACACB (acetyl-CoA carboxylase beta). [provided by Alliance of Genome Resources, Apr 2022]