China Revises Audit Law Implementation Regulations 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
henan.gov.cn
Document type
regulation
Publication date
2026-09-25
Deadline
2026-12-01
What happened
On 25 September 2026, henan.gov.cn published the revised 《中华人民共和国审计法实施条例》, which will take effect on 1 December 2026 source. The revised regulation comprises seven chapters and 64 articles that strengthen Party leadership over audit work, expand audit supervision to cover state-owned resources and assets, and tighten audit procedures and rectification obligations source. New provisions include a registration and reporting system for acts that interfere with audit matters and clarified primary responsibility for audited entities to carry out rectification source.
Who is affected
The revision affects all entities subject to audit by Chinese government audit authorities, including government departments, state-owned enterprises and financial institutions, and organisations that manage state fiscal funds, state-owned assets, or state-owned resources source.
What to do
Review internal financial controls, audit-readiness protocols, and document-retention policies ahead of the 1 December 2026 effective date.
Implement formal channels to identify, register, and report any attempts to interfere with or solicit information about audit matters.
Train finance, legal, and compliance personnel on the expanded audit scope covering state-owned resources, asset management, and major public projects.
Assign clear owners and deadlines for audit rectification tasks, and establish tracking mechanisms to monitor compliance with audit findings.
Key dates
25 September 2026 – The revised regulation was published on henan.gov.cn source.
1 December 2026 – The revised 《中华人民共和国审计法实施条例》 enters into force source.