China Revises Audit Law Implementation Regulations Effective 1 December 2026
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》
Source
jgdq.gov.cn
Document type
regulation
Publication date
2026-09-24
Deadline
2026-12-01
What happened
On 24 September 2026, Premier Li Qiang signed a State Council order promulgating the revised 《中华人民共和国审计法实施条例》, which will take effect on 1 December 2026. source The revised regulation comprises seven chapters and 64 articles, strengthening Party leadership, refining the scope and content of audit supervision, improving audit procedures, and tightening audit rectification obligations. source Notable procedural changes include a registration and reporting system for acts that interfere with audit matters, refined requirements for audited entities and relevant authorities to assist audit bodies, and clarified procedures for querying deposits at financial institutions related to audit matters. source The revision also imposes primary responsibility for rectification on audited entities, subjects inadequate rectification to specified legal liability, and obliges State Council departments and local governments to coordinate and supervise the resolution of audit findings. source
Who is affected
All entities subject to audit supervision under the PRC Audit Law—including government departments, state-owned enterprises, institutions managing state-owned resources or assets, and parties involved in major public projects—will be directly affected by the expanded supervision scope and tightened procedural requirements. source
What to do
Review internal compliance and audit-response protocols to ensure alignment with the new registration and reporting system for interference in audit matters, as well as the refined obligations to assist audit authorities. source
Strengthen internal controls and assign clear accountability for audit rectification, because audited entities now bear primary responsibility for remediation and face heightened legal consequences for inadequate rectification. source
Prepare documentation and operational readiness for the expanded audit supervision scope, which now explicitly covers state-owned resources and assets, financial final accounts drafts, and other major public projects tied to national or public interests. source
Financial institutions should verify that their internal procedures for handling audit-related inquiries into unit or personal deposits comply with the clarified procedural requirements under the revised regulation. source
Key dates
24 September 2026: Premier Li Qiang signed the State Council order promulgating the revised 《中华人民共和国审计法实施条例》. source
1 December 2026: The revised 《中华人民共和国审计法实施条例》 becomes effective. source