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General Principles and Record Keeping

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This section sets out some key requirements relating to the overall reporting and auditing of your ABC claim.


  1. Publication must be eligible to report under the Reporting Standards

  2. Copies must comply with the Reporting Standards 

  3. Transactions related to the claim must be bona fide ‘arms length’ arrangements

  4. Evidence to support the claim must be retained and available for a minimum period

  5. There is a designated Audit Issue

The requirements and guidance for this section are available in the following sectors: