What are the requirements for a local php.ini file when using PHP as an Apache module?

When using PHP as an Apache module, you can create a local php.ini file to override the global PHP configuration settings. This file should be placed in the same directory as the PHP script you want to customize. The local php.ini file should only include the settings you want to change, leaving out any settings that you want to keep at their default values.

; Example of a local php.ini file for PHP as an Apache module
display_errors = On
error_reporting = E_ALL