6.—(1) A claim made by a training provider under subsection (5)(b) of section 32 for the purpose of recovering amounts from the Board shall be made in accordance with this regulation and regulations 8 to 11.
(2) Subject to paragraph (3) a claim shall be made to the Board in respect of a period of one year and is referred to in these Regulations as an “annual claim”.
(3) A claim may also be made to the Board in the manner prescribed by regulations 8, 9 and 10 for a period shorter than a year and is referred to in these Regulations as an “interim claim”.
(4) A claim shall be in such form and contain such particulars as the Board may prescribe, shall include a declaration that the records required to be kept by regulation 13 are being kept and shall be signed by the person making it or, where the person is not an individual, by an authorised officer of that person.
(5) Forms prescribed for interim claims may also make provision for the supplementary statement under regulation 9.
(6) Forms prescribed for annual claims may require a report to be given by an approved auditor.
(7) In this regulation “approved auditor” means any person who—
(a)is eligible for appointment as a company auditor under the terms of section 25 of the Companies Act 1989(1), or
(b)is a member of the Chartered Institute of Public Finance and Accountancy and competent to undertake audit tasks under the rules of that body, or
(c)is appointed by the Audit Commission for the purpose of auditing the local authority accounts relating to the training provider, and an approved auditor may be a member of the staff of the training provider or an employee of the local authority mentioned in sub-paragraph (c) above; but a person who is a member of the governing body of the training provider, or who is a proprietor or a director of the training provider, or who is involved in any way with the administration of relief under section 32 may not be an approved auditor.