24.—(1) The accounts of a commons council for any financial year must, if the gross income of the council in that year is greater than £10,000, be examined by an independent examiner appointed by the council.
(2) A person is eligible to be appointed as an independent examiner under this paragraph if that person is an independent person who is—
(a)reasonably believed by the commons council to have the requisite ability and practical experience to carry out a competent examination of the accounts, and
(b)additionally, if the gross income of the council in that year is greater than £250,000, a member of one of the bodies listed in section 43(3B) of the Charities Act 1993(1).
1993 c. 10; section 43(3B) was inserted by S.I. 2008/527.