The Association's education committee chair Fred Riddell welcomed the raised profile that education was receiving in the review debate.
'Many involved in education are saying loudly that schools and pupils would be ill-served by the kind of fragmentation which the government seems to have in mind for some counties,' he said.
'Very small authorities would not be able to continue to provide, let alone improve, the kind of professional support which schools want.'
'Transitional costs o more than £1 billion will have to be borrowed. This will inevitably rob education o scarce resources.
'The money spent on the review would be better spent investing in our children's future,' the ACC believed.