(a) a financial return for a fiscal year in respect of an educational institution that is not a secondary institution is a statement relating to the operating expenditures incurred for post-secondary education by that institution during its financial year related to the fiscal year, that has been certified by an independent auditor as having been examined by him, and, to the best of his knowledge and belief, as accurately setting forth the operating expenditures incurred for post-secondary education by that institution during its financial year, calculated in accordance with the requirements of this Act and the regulations; and

(a) a financial return for a fiscal year in respect of an educational institution that is not a secondary institution is a statement relating to the operating expenditures incurred for post-secondary education by that institution during its financial year related to the fiscal year, that has been certified by an independent auditor as having been examined by him, and, to the best of his knowledge and belief, as accurately setting forth the operating expenditures incurred for post-secondary education by that institution during its financial year, calculated in accordance with the requirements of this Act and the regulations; and

This kind of education is part of the education system of the Member State in which the educational establishment certifying the education and delivering the higher education diploma is established.

– (PT) Mr President, Commissioner, ladies and gentlemen, quality assurance for vocational education and training is essential, not only for certifying the lifelong learning process of each European worker, but also for facilitating mobility throughout the Union.

The DS includes eight sections, that identify the holder of the qualification (1) and the qualification itself (2), give information on the level of the qualification (3), the contents and results gained (4), and the function of the qualification (5), allow for further information (6), certify the Supplement (7) and, finally, give information on the national higher education system (8).

We know that in order to provide the high quality of education that all other Canadian students enjoy, we need to ensure that first nations students are being taught by certified teachers and are spending a minimum number of days in class each year.