On 24 September 2026, Premier Li Qiang signed a State Council order to promulgate the revised 《中华人民共和国审计法实施条例》. source The revised regulation, comprising seven chapters and 64 articles, will enter into force on 1 December 2026. source The revisions strengthen the leadership of the Chinese Communist Party over audit work, refine audit supervision over fiscal revenues and expenditures and state-owned resources, introduce a registration and reporting system for interference in audit matters, and clarify the primary responsibility of audited entities for rectification. source
Who is affected
Organizations and individuals subject to Chinese government audit supervision—including entities responsible for fiscal revenues and expenditures, state-owned resources and assets, major public projects, and financial institutions required to assist with audit-related inquiries—will be affected by the revised regulation. source
What to do
Conduct a gap analysis of internal audit compliance and rectification procedures against the revised 《中华人民共和国审计法实施条例》 before the 1 December 2026 effective date. source
Establish internal protocols to register and report any interference with audit matters, and ensure relevant departments understand their obligations to assist audit authorities. source
Entities managing state-owned resources, major public projects, or fiscal funds should assess whether they fall within the refined audit supervision scope and prepare for enhanced rectification and reporting requirements. source
Financial institutions should review their procedures for responding to audit-related deposit inquiries to ensure alignment with the updated legal requirements. source
Key dates
《李强签署国务院令 公布修订后的《中华人民共和国审计法实施条例》 was published on 24 September 2026. source
The revised 《中华人民共和国审计法实施条例》 will take effect on 1 December 2026. source