B 2.1 Member Obligations

Effective October 1, 2010

An ABC audit is designed to provide a high degree of assurance that an ABC member-publication's circulation, as well as all other information contained in its ABC Audit Report, is fairly stated in all respects material to average paid, verified and analyzed non-paid circulation.

ABC publisher members are responsible for all information disclosed in their ABC Publisher's Statements and Audit Reports, and are obligated to comply with Bylaws 2.8 "Publisher Duty to Install and Maintain Records" and Bylaw 2.15 "Access to Records." These bylaws state that the publisher is also responsible for the accuracy, completeness and accessibility of records maintained by agents, their sub-agents, distributors and other third-party suppliers.

Publishers must cooperate fully and in a timely fashion with ABC auditors in providing accurate records and information in connection with inquiries that arise during the audit process.

All ABC report services will be suspended when the ABC auditor cannot present final audit findings within six months of the audit period, if the delay is caused by the failure of the publisher (or its agent, their sub-agents, distributor or other third-party supplier) to respond in a timely fashion to requests for records. Report services will be resumed once the necessary documentation has been provided.

B 2.2 Audit Report Contents and Differences

Effective October 1, 2010

(a) If, in the judgment of the managing director, there are any significant material differences between the total average paid circulation as shown in the Audit Report and that shown in Publisher's Statements, the differences shall be explained in the Audit Report.

(b) The quarterly averages for the period audited shall be shown in the Audit Report, together with the quarterly averages for the three immediately preceding years. (The provision requiring quarterly averages for the three immediately preceding years does not apply to business publications and consumer magazines.)

(c) Advertising statistics and information shall not be included in Audit Reports.

Nothing in this paragraph shall be interpreted as conflicting with the rule requiring that variations in the advertising content be explained, or any other rule requiring specific explanation.

B 2.4 Time of Making Audits

Effective October 1, 2008

See also C 4.1 for newspapers.

(a) Publisher's Statements shall be subject to audit once a year, except in such cases as otherwise specified under the rules.

(b) On all audits covering a period longer than a year the Audit Report shall show the averages for the last 12 months of the period and separate averages for the additional period (except for daily newspapers with average weekday paid circulation of 25,000 50,000 copies per issue or less audited every two years, weekly newspapers audited for a 2-year period and weekly newspapers under the Group Audit Plan).

Effective April 1, 2009
(c) Daily newspapers with average weekday paid circulation between 50,001 and 75,000 copies per issue may be audited every two years subject to the requirements of rule C 4.1 in the United States and C 24.1 in Canada.

B 2.11 Recalling Audit Report

Effective March 17, 2008 (technical correction)

If an Audit Report, subsequent to its release by the Bureau, is found to be incorrect in any important material degree, or if the managing director has reason to believe that such Audit Report is incorrect in any important material degree, the managing director, in either event, may recall such Audit Report. In the event that an Audit Report is recalled a bulletin to that effect shall be sent to the members and to directories using such Audit Report.

B 2.13 Reaudit Costs

Effective March 17, 2008 (technical correction)

(a) Publishers requesting a reaudit shall deposit with the Bureau at the time such request is made an amount equivalent to the estimated cost of the reaudit as determined by the managing director.

(b) In the event the reaudit shows a total paid average within 3 percent of that shown by the original audit, the petitioner shall pay the cost of the reaudit; otherwise the sum deposited shall be returned to the petitioner.

(c) In the event such re-examination proves that the publication has misrepresented misstated its circulation to the Bureau, either through false or incorrect statements or by employing a method of keeping its records tending to mislead the auditor, or both, the expense of reaudit shall be borne by the publication reaudited.

B 2.14 Variation Report

Effective March 17, 2008 (technical correction)

The Bureau may issue a periodic report showing the variations in circulation, if there is a 2 3% negative variance, as reported in Audit Reports released during a calendar quarter and the Publisher's Statements for the period audited. The contents of the report may include but not be limited to: the audit period; total average circulation as reported in Publisher's Statements; total average circulation in Audit Report; difference in number of copies; percentage difference; rate base; difference in number of copies between rate base and Audit Report; percentage difference between rate base and Audit Report; and other data subject to approval of the Board of Directors.