Audit Bureau of Circulations Singapore (ABC) is a private limited company incorporated in Singapore in accordance with the provisions of the Companies Act, Cap. 185.

The Company is jointly owned by-

• Advertising Media Owners Association Singapore (AMOS)
• Association of Accredited Advertising Agents Singapore (4As)
• Singapore Advertisers Association (SAA)

The audit bureau in Singapore was previously known as Media Circulations Services (MCS) and was established in 1984 to provide independent audit and certification of the circulation of publications to ensure that circulation claims are authentic and comparable.