What action must be taken to inspect council accounts according to the Audit Commission Act 1998?

The requirement to be a local taxpayer or a "person interested" in order to inspect council accounts is rooted in ensuring that the individuals who are authorized to scrutinize the financial practices of local councils have a genuine stake in the community's financial decisions. This means that those who can scrutinize council accounts have a direct interest in how funds are allocated and spent, making them more likely to engage responsibly with the information.

Being a local taxpayer establishes a connection to the financial outcomes of council decisions, as taxpayers contribute to the funding of local services and initiatives. Similarly, individuals considered "persons interested" may include stakeholders affected by the council's actions, ensuring transparency and accountability.

Other options, such as submitting an online application or providing a valid reason for the inspection, are not necessary for accessing council accounts according to the Act, as the focus is instead on ensuring that those who inspect the accounts have a relevant and meaningful relationship with the council's financial activities. Making a request through a local member of parliament is also not a stipulated requirement as per the Act itself; the act is designed to empower local residents directly involved in the financial implications of council decisions.