A new ZKDP publisher-member shall once submit to a preliminary audit . Once a year, a publisher shall submit to an ordinary audit verifying the accuracy of monthly statements of press run and circulation. In the case of an application for a publication’s readmission, the Board shall initiate an audit covering the 12-month period preceding the date of the application for readmission.
In well-founded cases the ZKDP Board may annouce an extraordinary audit.
The Board shall maintain a list of auditors selected on competition basis in accordance with rules passed by the General Meeting.
The Board shall execute a contract with an auditor to perform an audit and shall refer him to the publisher. The publisher shall execute a separate agreement with the Auditor, constituting an appendix to the above mentioned contract. The date of the audit shall be established by the Board, and the Board may authorise the Auditor (Auditors) to arrange the date of the audit directly with the publisher. The Office Manager supervise, in accordance with the ZKDP Board, dallies and magazines audits with Auditors.
The Board shall approve the Audit Guidelines and the pricelist for audits for a given calendar year.
The publisher-member shall prepare records justifying the inclusion of data in the declared form of circulation, in accordance with Audit Guidelines for the reported year.
Following the audit, the Auditor shall prepare the Audit Report and deliver it, signed by the publisher-member, to the Board of ZKDP. The publisher-member may, within 21 days of the date of delivery of the Report, file complaints or present justifications. Having accepted the Audit Report, the Board shall publish the results of the audit.
A new ZKDP publisher-member shall additionally submit to the preliminary audit controlling the reliability of the first statements and cover its cost according to the pricelist approved by the Board. The audit in question shall be performed by an Auditor recommended by the Board, according to a contract between the publisher and the Auditor, concluded not later that within the herein-provided time-frame for the submission of the first statement.
The audit shall include for dailies, weeklies, bi-weeklies and monthlies - first three statements published by ZKDP, provided that at least two statements remain for an ordinary audit in a given year or first four statements published by ZKDP, provided that they are all statements in a given year; and for periodicals published less frequently than once a month first statement published by ZKDP. The audit shall be completed not later than within a month following the submission of the last controlled statement. The data corrected as a result of the preliminary audit shall be published without delay following the approval of the audit report by the Board of ZKDP and the submission of the Self-correction by the publisher. The Self-correction shall be submitted not later than on the date of the submission of the next statement. If the preliminary audit has covered all statements submitted by the publisher in the calendar year, there will not be an ordinary audit for this title.
Once a year, a publisher-member shall submit to an ordinary audit verifying the accuracy of statements and shall cover its costs according to the pricelist accepted by the Board of ZKDP. All audited publications every year are subject to an ordinary audit of circulation and distribution. The audit covers the data for the previous calendar year. The ordinary audits shall be completed by June 30th.
It shall be the duty of the publisher to maintain such necessary records (including the archiving of sample copies of the printed editions, E-editions and Digital Mutations) that allow verification of the statement’s reliability.
The Auditor carrying out the audit shall verify the accuracy of the declared data by auditing the Press-run, Circulation and Circulation by area in at least two months of the period under audit.
The auditor shall examine data from any other two months in the case the audit shows discrepancies of more than:
- 1 percent of data declared in any of the fields of the statement relating to the Press run (including unpaid publications), Circulation (excluding free circulation), or Returns; or
- 5 percent of data declared in the remaining fields of the statement for Unpaid Publications and relating to copies of Paid Publications in free circulation; or
- 5 percent of data declared in any of the fields of the statement pertaining to circulation by area as referred to in Article 2.10, with the reservation that, in the case of fields of the “circulation by area divided into districts” blank form, only when the 5-percent discrepancy equals to more than 100 copies in any of the fields.
If in any of those two months the audit shows the above mentioned discrepancies again, the Auditor shall examine data pertaining to all remaining months of the period under audit, unless the Board – upon a written request of the publisher and having consulted the Auditor – decides otherwise.
In the case of an application for a publication’s readmission, the Board shall initiate an audit covering the 12-month period preceding the date of the application for readmission. The publisher shall present all documents required by the Auditor. The Board shall not initiate the audit if the publisher proves that making such documents available is unfeasible.
Upon receiving reliable information questioning accurateness of an ordinary audit report data or of data contained in a publisher’s statement, the Board shall initiate an extraordinary audit in the scope that it may deem necessary. An extraordinary audit may be initiated upon a request by a publisher-member or any other member of ZKDP. An extraordinary audit shall be performed by an Auditor from the list of auditors, however not by the same Auditor that has performed the ordinary audit. No publisher-member shall reject such extraordinary audit.