On 29 September 2026, the Ministry of Ecology and Environment published the regulation 《中华人民共和国审计法实施条例（中华人民共和国国务院令 第847号）》. source The published text states that the State Council adopted the revision on 31 August 2026 and that the regulation will enter into force on 1 December 2026. source The document also codifies that audit work must uphold the leadership of the Communist Party of China and requires audit authorities to strengthen贯通协同 with disciplinary inspection, inspection tours, and other oversight mechanisms. source
Who is affected
As a central-government regulation, the measure affects state-owned financial institutions, enterprises, public institutions, and other units nationwide that are legally required to accept audit supervision, as well as the audit authorities responsible for enforcement. source
What to do
Review governance frameworks to ensure they reflect the regulation’s requirement that audit work uphold the leadership of the Communist Party of China. source
Strengthen internal coordination between audit, compliance, and finance teams in view of the mandate for audit authorities to enhance贯通协同 with disciplinary inspection, inspection tours, organizational personnel oversight, and other supervisory systems. source
Prepare data and accounting infrastructure for increased digitization, because the regulation encourages the use of big data and modern information technology to improve audit quality and efficiency. source
Key dates
29 September 2026: Publication by the Ministry of Ecology and Environment source
31 August 2026: Adoption by the State Council at its 95th executive meeting source
19 September 2026: Promulgation by the State Council (signature by Premier Li Qiang) source