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Last updated : 11/02/2008

RULES AND CIRCULATION AUDIT GUIDELINES OF THE NEW ZEALAND
AUDIT BUREAU OF CIRCULATIONS (INCORPORATED)


SECTION 1: RULES

1. Name
2. Objectives
3. Membership
4. Membership Classification
5. Membership Insignia
6. Committee
7. Executive Officer
8. Officers
9. Meetings
10. Voting
11. Termination of Membership
12. Reinstatement of Membership
13. Change of Rules
14. Finances, Fees and Levies
15. Auditors and Audit Procedures
16. Audit Reports
17. Circulation Summaries
18. Statements by Members
19. Website
20. Common Seal
21. Copyright in Material
22. Notices
23. Appointment of Liquidators


SECTION 2: CIRCULATION AUDIT GUIDELINES

1. Introduction
2. Scope Of The Audit
3. Auditors Duties
4. Audit Periods
5. Audit Figures
  a. Newspapers
(daily, non daily and weekly)

  b. Magazines
  c. Community Newspapers
  d. Bulk Distribution

4. Audit Periods

4.1.  The following are the audit periods:

4.1.1.  Newspapers (daily, non-daily and weekly):- the periods from 1 January to 30 June inclusive and 1 July to 31 December inclusive (or 26 weeks in each period of six months nearest the periods referred to above.);

4.1.2.  Community newspapers that choose not to audit bulk distribution copies within their home circulation area: - The period from 1 January to 31 December inclusive (or 52 weeks in each period of 12 months nearest to the period referred to above);

4.1.3.  Community newspapers that choose to include bulk distribution copies within their home delivery area: the period from 1 January to 31 December inclusive (or 52 weeks in each period of 12 months nearest the periods referred to above.);

4.1.4.  Magazines and bulk distribution publications: the periods from 1 January to 30 June inclusive and 1 July to 31 December inclusive (or 26 weeks in each period of six months nearest the periods referred to above).