B 3.1 Publisher's Statements

B 3.2 Time Limit for Filing Publisher's Statements

Publisher's Statements shall be delivered to the principal office of the Bureau after the close of the period covered by the statement as follows:

Daily Newspapers	15 days
Weekly Newspapers	20 days
Farm Publications	One Month
Magazines	One Month
Business Publications	One Month

(a) If the Publisher's Statement is not filed within the period indicated above and no valid reason is given for noncompliance, the procedure shall be as follows:

(1) A bulletin shall be issued by the Bureau to the advertiser and advertising agency members and to all members of the division of which the delinquent member is a member, informing them that the statement is due but not received and that previous statements are out of date.

(2) If a Publisher's Statement or valid reason for not submitting it has not been received by the tenth day of the second month following the close of the Publisher's Statement period, the managing director shall bring the matter to the attention of the Board of Directors at its next subsequent meeting.

(b) If the Publisher's Statement has not been filed by the 10th day of the fourth month following the close of the Publisher's Statement period, the matter shall be brought to the attention of the Board of Directors at its next scheduled meeting, wherein a bulletin may be issued by the Bureau to advertiser and advertising agency members and to all members of the division of which the delinquent member is a member, informing them that the Statement is due but not received and that the previous Statements are out-of-date.

B 3.3 Publisher's Statements - Conform to Audit

(a) If at the time a Publisher's Statement is ready for release the auditor's findings for the period covered by the statement are available, the auditor's findings shall be placed at the publisher's disposal and the Publisher's Statement shall be made to agree with those findings before being released.

In addition, the adjustments proposed by the auditor and made by the publisher shall be reported in the Explanatory Paragraph of the Publisher's Statement.

(b) If the publisher declines to sign such statement, either because the publisher questions the accuracy of the findings of the auditor, or for any other reason, the Bureau shall issue a special statement for that period, in agreement with the findings of the auditor. This statement shall be in all respects in the same form as the regular Publisher's Statement except that instead of "Publisher's Statement" it shall be headed "Special Six-Month Statement" and instead of the words "Subject to audit by the Audit Bureau of Circulations" shall be substituted the words "This statement has been verified by the Audit Bureau of Circulations. For Audit Report of the entire period, of which this verified statement covers a part, see white paper form."

(c) The publisher may appeal to the Board of Directors in protest against the issuance of the Special Six-Month Statement and such appeal, if filed within one month from the close of the period involved, shall serve to arrest issuance of the Special Six-Month Statement and of the Audit Report until the board shall have made its decision. In case of such appeal a bulletin shall be issued saying: "Release of Publisher's Statement for the period ended (date) and of Audit Report for the period ended (date) has been automatically postponed by appeal of the publisher to the Board of Directors."

(d) A Publisher's Statement for a period subsequent to a period for which an audit has already been made must take into consideration, and be in agreement with, facts which have been established by the auditor as to conditions during the subsequent Publisher's Statement period. If the managing director has reason to believe that such Publisher's Statement is not in agreement with the facts thus established, the statement shall not be released until it has been corrected. In the case of a publisher's refusal to submit a corrected statement, all the facts shall be submitted to the Board of Directors for review.

(e) When, as a result of the making of an audit or a special investigation, the Bureau shall be unable to complete an Audit Report of a publication and to release the same for publication and distribution to members within four months after close of the period to be covered by such Audit Report, the Publisher's Statement of such publication for the period following that to be covered by the Audit Report shall be released only after being reviewed and authorized by the managing director.

B 3.4 Purpose and Content of General Explanatory Paragraph

(a) The paragraph in the Publisher's Statement reserved for general explanations is designed for the sole purpose of amplifying or explaining the data given in the specific paragraph on a given subject when such specific paragraph is too limited in space to allow adequate covering of the subject.

B 3.5 FAS-FAX Reports

(a) The Bureau may issue reports summarizing selected data from Publisher's Statements filed with the Bureau. The contents of the reports may include but not be limited to paid circulation averages, occupied household data, ratio of circulation to occupied households and other data subject to the approval of the Board of Directors.

(b) Average circulation figures filed in semi-annual Publisher's Statements shall be reported in FAS-FAX reports.

B 3.6 Amended Publisher's Statements

B 3.7 Publisher Circulation Accounting Methodology

Circulation accounting methodology used by publishers in the calculation of circulation claims must be consistent through the reporting period unless approved in advance by ABC. As examples: the methodology employed to determine subscriptions cancelled for non-payment (average or actual) must be consistent over the entire audit period; the methodology employed for applying returns for day-of-week reporting (weighted or actual) must be consistent over the entire audit period.