Set Appliance State:

Isolate Mains Power to appliance as per TOPs P4
Set Multimeter to AC Volts Set meter to measure AC Volts
Turn Hot Water Tap On
Gain access to PCB (use Insulation Mat as required)
WARNING! - Mains voltage is expected during test follow
TOPs P4 live testing procedure
Mains Power On

Measurement:

Measure the voltage between the flame sense lead at the ignition PCB and a suitable earth point.
Once the fan runs but before the burner ignites the voltage should be approximately 200V AC.
Once the burner ignites the voltage should drop to approximately 190V AC or below.