Printing presses jam, distribution trucks break down and even Mother Nature can vent her anger now and then, all of which can impact the net paid sales or net distribution of your publication, impacting negatively on your audit figure.
Both ABC and CAB publisher members are entitled to claim for an exemption should such a case arise. The exemption is reviewed and approved by either the Executive Committee (ABC) or Board of Directors (CAB) who judge each application on it merits.
CAB Publisher Members who publish a Business and Professional, Specialty or Community Language publication have a built in mechanism to cover issues, which vary +/- 10% of the Average Net Distribution (Rule 15.2 of the CAB Print Distribution Audit Reporting Standard).
However, CAB Publisher Members who publish a Community Newspaper or Community Language Newspaper should refer to Rule 15.3 of the CAB Print Distribution Audit Reporting Standard for guidance.
Likewise, ABC Publisher Members wishing to apply for an exemption should refer to ABC Rule 25.2 for guidance on how to apply.
If you do find yourself in the unfortunate situation that you must apply for an exemption, then here are a few tips to maximise the chance of having your application approved:
Be very clear about the reason.
* Provide as much evidence as you can. E.g. In the case of a printing issue, evidence should include production reports, technician reports and repair invoices.
* Quantify the loss in production or distribution for that issue. ABC Publisher Members should also estimate the impact on net paid sales.
* Quantify the loss in production or distribution on the relevant audit period. ABC Publisher Members should also estimate the impact on average net paid sales for the audit period.
There is no need to involve your auditor through this process. Successful applicants will be notified in writing. The notice can then be shown to your auditor to confirm the exemption.
Rules books, Application forms and further guidelines can be found on our website www.auditbureau.org.au.
