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RULES AND CIRCULATION AUDIT GUIDELINES OF THE NEW ZEALAND
AUDIT BUREAU OF CIRCULATIONS (INCORPORATED)


SECTION 1: RULES

1. Name
2. Objectives
3. Membership
4. Membership Classification
5. Membership Insignia
6. Committee
7. Executive Officer
8. Officers
9. Meetings
10. Voting
11. Termination of Membership
12. Reinstatement of Membership
13. Change of Rules
14. Finances, Fees and Levies
15. Circulation Audit Proceedures
16. Audit Reports
17. Circulation Summaries
18. Statements by Members
19. Website
20. Common Seal
21. Copyright in Material
22. Notices
23. Appointment of Liquidators


SECTION 2: CIRCULATION AUDIT GUIDELINES

1. Introduction
2. Scope Of The Audit
3. Circulation Audit Periods
4. Circulation Auditor Duties
5. Circulation Audit Report Figures
  a. Newspapers
(daily, non daily and weekly)

  b. Magazines
  c. Community Newspapers
  d. Bulk Distribution

2. Scope Of The Audit

2.1.  Auditors are required to obtain a copy of the current Rules and Circulation Audit Guidelines from the Bureau or the publisher before commencement of audit work. The audit must be carried out in accordance with the Rules and Circulation Audit Guidelines.

2.2.  It is a condition of Bureau membership that a publisher member will co-operate with the auditor and permit full and free access to circulation, distribution, publishing and financial records.

2.3.  Each audit for and on behalf of the Bureau must include as a matter of routine practice, both statistical and financial aspects of the publication.

2.4.  The financial part of the audit shall however, be restricted to ascertaining, supporting and checking the circulation figures and shall not probe into the affairs of the publisher which have no bearing on circulation.

2.5.  Where deemed necessary the auditor shall have the right to examine any and all records relating to a period prior and subsequent to the period of audit.

2.6.  An important part of a circulation audit of publications is to check the cash received for copies purporting to have been sold and to ensure that it has been banked regularly and intact.

2.7.  Any lack of co-operation on the part of publisher members could result in an audit report not being accepted, and termination of membership as provided in Rule 11.

2.8.  The auditor appointed must be a chartered accountant, holding a current certificate of public practice and be registered with the ABC under Rule 15.2.1.