PRC State Council Revises Audit Law Implementation Regulations – Effective 1 December 2026
中华人民共和国审计法实施条例
Source
mwr.gov.cn
Document type
regulation
Publication date
2026-09-24
Deadline
2026-12-01
⚠️ LOW CONFIDENCE — editor review required
What happened
On 24 September 2026, the State Council published the revised 《中华人民共和国审计法实施条例》. source
The regulation was adopted at the 95th executive meeting of the State Council on 31 August 2026 and will take effect on 1 December 2026. source
Who is affected
The revised regulation applies broadly to all entities and individuals subject to audit supervision under the Audit Law, including state-owned enterprises, financial institutions, and other units whose fiscal and financial revenues and expenditures fall within the statutory audit scope. source
What to do
Review the full text of the revised 《中华人民共和国审计法实施条例》to identify updated audit supervision requirements applicable to your organization. source
Confirm whether your entity qualifies as an audited unit whose accounting vouchers, books, financial reports, and related assets may be inspected under the revised rules. source
Prepare internal finance and compliance teams for the changes ahead of the 1 December 2026 effective date. source
Key dates
The regulation was published on 24 September 2026. source
The State Council adopted the regulation on 31 August 2026. source
The regulation will take effect on 1 December 2026. source