State Council Promulgates Revised Implementation Regulations of the Audit Law
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
ningnan.gov.cn
Document type
regulation
Publication date
2026-09-25
Deadline
2026-12-01
⚠️ LOW CONFIDENCE — editor review required
What happened
On September 25, 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》, which will take effect on December 1, 2026. source The revised regulation contains 7 chapters and 64 articles, introducing new provisions on Party leadership, audit supervision scope, audit procedures, and audit rectification responsibilities. source Notable changes include a registration and reporting system for interference in audit matters, refined rules on financial deposit inquiries, and a clearer allocation of rectification obligations to audited entities. source
Who is affected
Entities subject to audit supervision in China—including government departments, state-owned enterprises, and organizations managing public funds, state-owned resources, state-owned assets, or major public projects—are affected by the revised rules. source
What to do
Update internal compliance protocols to address the new registration and reporting system for interference in audit matters introduced by the revised regulation. source
Ensure that relevant personnel are prepared to assist audit authorities and facilitate inquiries into financial deposits connected to audit items, as procedural requirements have been refined. source
Assign clear responsibility within your organization for tracking and closing out audit findings to meet the reinforced rectification duties imposed on audited entities. source
Key dates
September 25, 2026: Publication of the revised 《中华人民共和国审计法实施条例》. source
December 1, 2026: Effective date of the revised regulation. source