Circulation is audited by the Audit Bureau of Circulations (ABC). These results were not audited, nor prepared under Generally Accepted Accounting Principles. Many countries require business enterprises to prepare financial statements which must be audited. The company's accounting has been audited by Deloitte since 1999. As of 2010, ballots are audited by the major accounting company PricewaterhouseCoopers. These assumptions were fundamental to the picture of corporate health presented in audited annual accounts. Account books were audited and even small discrepancies were punished. Revenue claim a business will be audited roughly every seven years. Projects may be audited or reviewed while the project is in progress. Donald Rumsfeld expressed concern that their contracts were not adequately audited. Only ISO 9001 is directly audited against for third-party assessment purposes. From 1297, accounts were audited twice yearly after Midsummer Day (24 June) and Christmas. He believes the Federal Reserve System should be audited. The survey responses are audited by KPMG. Newspaper circulation numbers are reported to the Alliance for Audited Media.