Who has the right to inspect and copy council accounts under the Audit Commission Act 1998?

The right to inspect and copy council accounts under the Audit Commission Act 1998 is granted specifically to local taxpayers who qualify as a 'person interested.' This designation allows individuals who have a direct interest in the financial dealings of the council—such as those who pay taxes to the council—to engage in oversight of public finances. This right empowers them to hold local authorities accountable for their financial management and promote transparency in public spending.

Being a 'person interested' ensures that those who are affected by the council's financial decisions have proper access to vital information. This access is fundamental to democratic accountability, allowing the public to scrutinize how their taxpayer money is being spent and to question financial decisions of local authorities.

In contrast, the other options do not encompass the specific limitations outlined in the Act. For example, while any interested member of the public may have a general desire to access information, only local taxpayers or those with a specific stake in the financial outcomes are granted this right under the legislation. This distinction is crucial in understanding who has the authority to examine and challenge the use of public funds.