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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

5 C. Community Newspapers

C.1.  Circulation figures are only to include:

1.1.  complete copies of the issues to be audited;

1.2.  copies distributed to households;

1.3.  rural mail deliveries;

1.4.  single copies delivered to offices and shops within the circulation area;

1.5.  copies distributed from shops in areas outside household deliveries;

1.6.  copies delivered from the publisher's premises;

1.7.  copies distributed from shops in areas inside or outside household circulation area may be included in the audit report if the community newspaper is auditing every issue in a twelve month period pursuant to Guideline 4 (d).

1.8.  digital editions provided that uploaded editions are of the entire publication including advertisements, that opt in online requirements including email address and delivery of the print circulation are met, and that sales figures are reported within total circulation but are disclosed to differentiate from print editions.

C.2.  Circulation figures are to exclude:

2.1.  voucher copies for advertisers, exchanges, offices, office use, sample copies;

2.2.  all other copies distributed except as defined in the list above;

2.3.  waste copies, spoils, over-runs and replacement copies of all descriptions;

2.4.  subscription copies more than six months in arrears.

C.3.  If the publication is distributed by an external organisation confirm with these distributors the average number delivered per issue (excluding any returns) for all issues in the twelve month period.

C.4.  Obtain the internal print run reports for the period and agree to supporting documentation.

C.5.  If applicable compare the print reports to the distribution confirmation. Investigate unusual variances. (Variance may result from wastage, internal usage etc).

C.6.  Compare current and prior period distributions. Investigate unusual variances.

C.7.  Form an opinion as to the minimum level of circulation and report on a figure which may be supported objectively.

C.8.  Where actual returns for the previous audit period vary significantly from the publishers estimate the Bureau should be informed so that the relevant figure can be amended in the summary.