China Issues Revised Implementation Regulations for Audit Law 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
mohe.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, 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 contains seven chapters and 64 articles, strengthening Party leadership, refining audit supervision scope and procedures, and imposing stricter rectification obligations on audited entities source. It will enter into force on 1 December 2026 source.
Who is affected
State-owned enterprises, government agencies, public institutions, financial institutions, and entities involved in major public projects or state-owned resource management that fall within PRC audit jurisdiction should prepare for the revised obligations before the effective date source.
What to do
Review internal audit-response protocols and rectify any gaps to align with the revised 《中华人民共和国审计法实施条例》 before its 1 December 2026 effective date source.
Establish clear internal accountability for audit rectification, because the regulation places primary rectification responsibility on audited entities source.
Ensure that relevant departments are prepared to assist audit authorities and comply with updated procedures concerning financial-record inquiries related to audit matters source.
Assess current record-keeping practices to verify readiness for the regulation’s expanded audit scope covering state-owned resources, state asset management, and major public projects source.
Key dates
25 September 2026: Publication of the revised 《中华人民共和国审计法实施条例》 source.
1 December 2026: Effective date of the revised regulation source.