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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

3. CIRCULATION AUDIT PERIODS

Externally Audited Circulation Reports::

Newspapers: The Externally audited report will be for the 12 month period finishing December 31st each year.
Magazines: The Externally audited report will be for the 12 month period finishing September 30th 2016 and every second year after.
Note: Magazine publishers have additional requirements as noted in Clause 3.1.4 and 3.1.5

Publisher Statements:

Newspapers

These are quarterly annualised reports submitted direct to the Bureau that do not require sign off by an external auditor.
The time frames are identified in 3.1

Magazines
These are six monthly annualised reports submitted direct to the Bureau that do not require sign off by an external auditor.
The time frames are identified in 3.1

3.1.  The following are the circulation audit report periods:

3.1.1.  Newspapers (daily, non-daily and weekly): the periods from 1 January to 31 December inclusive, the periods from 1 April to 31 March inclusive, 1 July to 30 June inclusive, 1 October to 30 September inclusive (or 52 weeks in each period of 12 months nearest to the period referred to);

3.1.2.  Community newspapers that choose not to audit bulk distribution copies within their home circulation area: - The period from 1 January to 31 December inclusive (or 52 weeks in each period of 12 months nearest to the period referred to above);

3.1.3.  Community newspapers that choose to include bulk distribution copies within their home delivery area: the period from 1 January to 31 December inclusive (or 52 weeks in each period of 12 months nearest the periods referred to above.)

3.1.4.  Magazine and Bulk Distribution Publications:

(a)  Magazines publishers are obligated to complete an external audit on the basis of 12 months circulation information concluding September 30th 2016 and every second year following.

(b)  Magazine publishers joining the Bureau and wish to have their circulation information on the ABC site are obligated to complete an external audit on their titles to tie in with the Magazine 6 monthly audit cycle.

(c)  Publisher Statements:
Publisher statements will be accepted and released by the Bureau conditional to an External Audit being registered at the Bureau (3.1.4 a,b)


  Magazine & Bulk Distribution Audit Periods:

Audit Period (12-month period) Type of Audit
1st October 2015 - 30th September 2016 External Audit
1st April 2016 - 31st March 2017 Publisher Statements
1st October 2016 - 30th September 2017 Publisher Statements
1st April 2017 - 31st March 2018 Publisher Statements
1st October 2017 - 30th September 2018 External Audit


3.1.5. 


Publisher Statement Summary for Magazines.

(a)  Six monthly Publisher Statements will be accepted and released by the Bureau conditional to an External Audit being registered pursuant to 3.1.4 a,b,

(b)  Six monthly Publisher Statements must be supplied every six months for all titles audited. (Note regardless of circulation numbers)