ID 3.1.3.44 DE [acetyl-CoA carboxylase]-phosphatase. CA [acetyl-CoA carboxylase] phosphate + H2O = [acetyl-CoA carboxylase] + CA phosphate. CC -!- Simultaneously dephosphorylates and activates EC 6.4.1.2. CC -!- Acts similarly on EC 1.1.1.88, EC 2.4.1.1 and EC 2.4.1.11, CC and dephosphorylates phosphoprotamine and 4-nitrophenyl phosphate. CC -!- Not identical with EC 3.1.3.17 or EC 3.1.3.43. //