My view:
the minimum 10% inspection is good only for commercial or industrial premises where a TPM policy or regular maintenance regime is in place. In such a premises inspections may be carried out every year. thus if 10% is inspected each time and provided the sample is rotated each year then all accessories will be inspected every 10 years.
In other premises I would tailor the sample size so that all accessories are inspected every 10 to 15 years. So in a village hall for example with a PIR every 3 years i would do 1/3 (one third). Thus all accessories inspected in 9 years and the original set reinspected at 12 years. if it's an existing property which hasn't been inspected before, then 100% for the first one (a more common occurance now insurance companies are starting to ask for PIRs to be carried out)
In a domestic premises, owner occupier, I'd be happy with 30 or 50% every 10 years. As the recommended interval is 10 years, if you only inspect 10%, then some accessories wouldn't be checked for 100 years!!!!
For a domestic rental I believe in 100% inspection for the first PIR (unless the house is less than 10 years old, then I might reduce to 50 or 30%), with 30% thereafter every 5 years max (sooner if lots of tenant turnover). i also recommend a VIR each year between PIRs.
The ESC guide has good info and recommendations about the I&T interval for rented property, but has nothing to say about the sample size. Something I think the ESC should consider adding.