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1991 No. 309 TRAINING GUARANTEE (OUTSTANDING TRAINER) REGULATIONS - REG 9
Certificate of compliance as to level of expenditure
9. (1) A certificate of compliance as to the level of expenditure must:
(a) state that the expenditure by the employer on eligible training
programs identified for the purposes of paragraph 8 (1) (c) equals or
exceeds the amount specified in subregulation (2); and
(b) be signed by a registered company auditor.
(2) The eligible training expenditure of the employer must be an amount that
is not less than 5% of the annual national payroll of the employer in the
reference year.
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