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Who would NOT be considered "independent" in the context of
an independent examiner?
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A trustee * Someone involved in the administration of the
charity * A major donor or beneficiary * A close relative,
business partner or employee of any of the above. If a
potential independent examiner of church's accounts was on
the membership roll, this is not a sufficient bar to
him/her becoming an examiner, provided he/she does not fall
into any of the unacceptable categories above.
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