26 Inspection of documents etc

26  Inspection of documents etc

(1)     At each audit of accounts under this Act, other than an audit of accounts of a health service body, any persons interested [or any journalist] may—

(a)     inspect the accounting records for the financial year to which the audit relates and all books, deeds, contracts, bills, vouchers, receipts and other documents relating to those records, and

(b)     make copies of all or any part of those records or documents.

[(1A)     In subsection (1) “journalist” means any person who produces for publication journalistic material (whether paid to do so or otherwise).]

(2)     At the request of a local

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