(1) In the newspaper distribution audit report, the auditor shall disclose the number of newspapers published in each issue and the number of its distribution as follows:-

(a) Number sold and distributed to customers,
(b) the number distributed to employees, members, agents or regular contributors to the publication,
(c) the number of regularly distributed sales to customers through bookstores or agents,
(d) The number of free distribution in the library or reading room.

(2) The number of returned or unsold newspapers should also be disclosed in the report as per sub-rule (1).