Electronic Editions—U.S. Newspapers

For the Audit

The documentation necessary for the audit of electronic editions is the same as the data needed for print copies. The auditor will need to verify the circulation was ordered, paid for at a qualifying price, and complies with all other guidelines governing each specific circulation initiative.

In addition, the newspaper should maintain documentation to support the electronic edition was available to the subscriber and if the “push” method of delivery is used, the number of undeliverable e-mails.

If you have any questions regarding the documentation you may need to prepare for your audit, as it pertains to electronic editions, please contact your Audit Manager.

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