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Acetyl coenzyme A or acetyl-CoA is an important molecule in metabolism, used in many biochemical reactions.Its main function is to convey the carbon atoms within the acetyl group to the citric acid cycle (Krebs cycle) to be oxidized for energy production.he oxidative conversion of pyruvate into acetyl-CoA is referred to as the pyruvate dehydrogenase reaction. It is catalyzed by the pyruvate dehydrogenase complex. Other conversions between pyruvate and acetyl-CoA are possible.
Catalyzed by the biotin-dependent acetyl-CoA carboxylase, an enzyme that transfers CO 2 to substrates, this step is the rate-limiting step and therefore a very important site in the regulation of fat accumulation. If sufficient biotin is not available for carboxylation of acetyl-CoA, fatty acid synthesis will not occur.atty acid biosynthesis occurs through the condensation of C 2 units and is coupled to the hydrolysis of ATP (2). The process of fatty acid synthesis involves two regulatory steps. The first step is the carboxylation of acetyl-CoA in the cytosol to form malonyl CoA (Figure 1).