1Inspection of accounting records by journalists and citizen journalists

1

Section 26 of the Local Audit and Accountability Act 2014 (inspection of documents etc) is amended as follows.

2

In subsection (1) (persons who can inspect accounting records and related documents) after “persons interested” insert “ or any journalist ”.

3

After that subsection insert—

1A

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