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