China Issues Revised 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
mdj.gov.cn
Document type
regulation
Publication date
2026-09-25
Deadline
2026-12-01
What happened
On 2026-09-25, 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 7 chapters and 64 articles, will take effect on 2026-12-01. source The revisions strengthen Party leadership over audit work, refine the scope of audit supervision over fiscal revenues and expenditures, state resources, and state assets, tighten audit procedures including a registration and reporting system for interference, and impose stricter rectification responsibilities on audited entities. source
Who is affected
The theme tags indicate a general regulatory effective deadline rather than a sector-specific scope, so the revisions broadly affect all entities subject to Chinese state audit supervision. source This includes government departments, state-owned enterprises, public institutions, and organizations managing fiscal funds, state resources, and state assets, as well as parties involved in major public projects tied to national or public interests. source
What to do
Review internal audit-response procedures and controls before 2026-12-01 to align with the revised audit work processes and the new requirements for registering and reporting interference with audit matters. source
Assess whether your projects or resource-management activities fall within the newly clarified audit scope for major public projects, fiscal revenues and expenditures, state resources, and state assets. source
Implement structured systems to track and document audit rectification measures, because the regulation imposes direct rectification responsibility on audited entities and requires audit authorities to follow up on findings. source
Ensure that relevant personnel are prepared to cooperate with refined procedural requirements for assisting audit authorities and responding to queries concerning financial deposits related to audit matters. source
Key dates
2026-09-25: Publication of the revised regulation. source
2026-12-01: Effective date of the revised 《中华人民共和国审计法实施条例》. source