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<br>条例》
The draft source provides only a high-level State Council meeting summary, so a granular textual comparison is not possible; nevertheless, the final text establishes material provisions that were not detailed in the draft announcement draft final. The final regulation explicitly requires audit work to adhere to Communist Party leadership and implement Party and central government policies final. It refines audit supervision scope by detailing fiscal revenue and expenditure coverage, clarifying the definition of “other major public engineering projects” under the Audit Law, and incorporating state-owned resource management into special audit investigations final. The final text introduces procedural obligations absent from the draft excerpt, including a mandatory registration and reporting system for interference with audit matters and updated protocols for querying financial deposits related to audit items draft final. While the draft excerpt broadly called for strengthening audit rectification responsibility, the final text imposes specific duties: audited entities bear primary rectification responsibility and face legal liability for inadequate rectification, and audit organs must classify issues, set rectification requirements, and track compliance draft final. The regulation will enter into force on 1 December 2026 final.
Entities subject to Chinese government audit supervision, including State Council departments, local governments, state-owned enterprises, entities managing state-owned resources or assets, and operators of major public engineering projects funded by public resources final.