The effect of aqueous acetic acid solution concentration during the preparation of chitosan-acetate (CS-acetate) films on the conductivity and relaxation properties were studied by dielectric and FTIR spectroscopies, TGA measurements and X-Ray diffraction. Analyses of the experimental results on the degree of deacetylation, water absorption, conductivity, Vogel temperature and activation energy demonstrate a strong dependence of these parameters on the concentration of the acid acetic solutions from which the films have been obtained. The proton conductivity and relaxation properties of CS-acetate films have been interpreted using two Grotthuss “structural diffusion” and “pack-acid” mechanisms. The transformation between these two mechanisms observed at temperature higher than CS-acetate glass transition temperature is due to an increase in the thermal motion of CS chains, water evaporation, hydrogen bond between water molecules and side groups of CS breaking and formation of new bonds between NH3 + and acetate ions. Additionally, application of the Rice and Roth model allowed estimating the temperature dependence of proton number and their mobility in CS-acetate films. A systematic interpretation on the appropriate conductivity mechanism will help trigger the design of smart materials used in flexible electronic, solid polymer electrolytes for fuel cells and solid polymer batteries based on CS-acetate films.