ABC MembershipFarm Publications
Required Records
Although each circulation audit is an individual process, the ABC auditor typically reviews the following records.
Printer's Invoices and Canceled Checks
These confirm that an adequate number of copies were printed for distribution, and show that the printer's invoices were paid.
Original Subscriber Documentation
ABC auditors verify the size and accuracy of a subscriber file through the Subscription Order Test (SOT). During the SOT, a random sample of subscriber names, whether paid or qualified non-paid, is selected from one issue during the audit period. The auditor compares the actual sources of the subscriber information against the data on file for these individuals. For paid subscriptions, the associated payment information is also verified.
Postal and Other Distribution Receipts
The ABC auditor examines postal forms (i.e. USPS Form 3541) or receipts from other delivery services to verify the distribution of a publication.
Promotion File
A complete promotion file including direct marketing mailings, radio and television promotions, telemarketing scripts and any premiums offered during the period is reviewed by the ABC auditor.
Draw and Return Reports
The auditor uses these to verify the newsstand sales for a publication.
Once the audit is completed, the Audit Report is prepared by the auditor and issued by ABC.
