China Revises 《中华人民共和国审计法实施条例》; 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
xichang.gov.cn
Document type
regulation
Publication date
2026-09-25
Deadline
2026-12-01
⚠️ LOW CONFIDENCE — editor review required
What happened
On 25 September 2026, xichang.gov.cn published the revised 《中华人民共和国审计法实施条例》, which Premier Li Qiang signed and promulgated by State Council order source. The revised regulation comprises seven chapters and 64 articles, refining audit supervision scope, strengthening Party leadership, and establishing new procedural and rectification requirements source. It will enter into force on 1 December 2026 source.
Who is affected
The revision affects a broad range of public-sector and state-affiliated entities in China, because the regulation governs national audit procedures, fiscal oversight, and accountability for state-owned resources source.
What to do
Conduct a compliance gap assessment against the revised audit requirements before 1 December 2026.
Update internal policies and audit-response protocols to address the new anti-interference registration rules and strengthened rectification obligations.
Brief finance, legal, and operational teams on the expanded scope of audit supervision and documentary obligations.
Monitor for further implementing guidance or detailed rules from the State Council and the National Audit Office.
Key dates
The regulation was published on 25 September 2026 source.
The regulation enters into effect on 1 December 2026 source.