Carnitine acetylase is specific for short chain fatty acids. Carnitine acetylase seems to affect the flux through the pyruvate dehydrogenase complex. It may be involved as well in the transport of acetyl-CoA into mitochondria (By similarity). (R)-carnitine + acetyl-CoA = CoA + O-acetyl-(R)-carnitine Belongs to the carnitine/choline acetyltransferase family.