Rules & Resources
Bylaws & Rules

Chapter D: Article 3

D 3.1 Initial Audit

(Also see B 2.5 Initial Audit).

(a) The initial audit of a business publication may be made for periods shown below and to end with any calendar month:

Monthly or greater frequency - for at least three months provided there has been consecutive issuance for not less than three months.

Bimonthly through semiannual frequency - for six months or at least two consecutive issues.

Semiannual or less - for all issues published in any six month period.

(b) Publications shall have the option to analyze any issue within the initial audit period.

(c) Any publication having its initial audit for a period ended other than March 31, June 30, September 30 or December 31 shall have its next audit conducted for a period ended March 31, June 30, September 30 or December 31 to align with standard audit periods.

D 3.2 Transfer Audit

Business publications which apply for membership in ABC from other recognized audit bureaus are eligible to receive a Transfer Audit, provided the following criteria are met:

(a) A business publication, previously audited by a recognized audit bureau and subject to management approval, shall have the option with its first audit to identify the Audit Report as a Transfer Audit rather than an Initial Audit, provided no break in service from the previous audit bureau has occurred.

(b) The Transfer Audit of a business publication may be made for periods shown below and to end with any calendar month:

Monthly or greater frequency - for at least three months provided there has been consecutive issuance for not less than three months.

Bimonthly through semiannual frequency - for six months or at least two consecutive issues.

Semiannual or less - for all issues published in any six month period.

(c) Any publication having its Transfer Audit for a period ended other than March 31, June 30, September 30 or December 31 shall have its next audit conducted for a period ended March 31, June 30, September 30 or December 31 to align with standard audit periods.

(d) Exceptions to the reporting for newly admitted members as provided in D 5.2(k), D 5.3(e), and D 5.4(d) will not apply if the publication currently reported data under the previous audit bureau.