Moonie, independent examiners of charity accounts have to be people who have the relevant ability and experience. They do not have to be accountants unless it's a larger charity but they should have appropriate experience such as a bank manager or has dealt with charity accounts. Independent means that they can't be conected with the administration of the charity or involved with policy decisions.
As you say, it's a down to the wire job for Cheltenham and Forest Green. They are well ahead of other teams in the table so it looks likely that one of them will get the automatic promotion and the other in the play offs.