Inspection of accounting records

May 2nd, 2017

On 27 April 2017 the Local Audit (Public Access to Documents) Act 2017, extending to England and Wales, received the Royal Assent. It extends, 2 months after this date, access to certain documents under Section 26 of the Local Audit and Accountability Act 2014.  Section 26 of the 2014 Act is amended so that in subsection (1) persons who can inspect “accounting records and related documents” are extended to “any journalist”.  “Journalist” means “any person who produces for publication journalistic material”. This applies whether or not the person is paid.

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