China Revises Audit Law Implementation Regulations; New Rules Effective 1 December 2026
中华人民共和国审计法实施条例
Source
linzhi.gov.cn
Document type
regulation
Publication date
2026-09-25
Deadline
2026-12-01
What happened
On 25 September 2026, the State Council published Order No. 847 promulgating the revised 《中华人民共和国审计法实施条例》, which was adopted on 31 August 2026 at the 95th State Council executive meeting. source The revised regulation will enter into force on 1 December 2026. source The new provisions reaffirm that audit work shall uphold the leadership of the Communist Party of China, strengthen coordination with other oversight bodies, and encourage the use of big data and modern information technology to improve audit quality and efficiency. source
Who is affected
The revisions apply broadly to all entities that qualify as 被审计单位 under the PRC Audit Law, including state-owned financial institutions, enterprises, public institutions, and other units whose fiscal or financial revenues and expenditures are subject to government audit supervision. source Any domestic or international organisation with state-linked operations, public funding, or government audit exposure in China should assess the impact of the enhanced coordination and technology requirements introduced by the new rules. source
What to do
Review internal audit and compliance protocols ahead of the 1 December 2026 effective date to align with the revised 《中华人民共和国审计法实施条例》requirements. source
Ensure that accounting vouchers, ledgers, financial reports, and related assets are maintained in digital formats and are accessible to satisfy the regulation’s emphasis on big-data-enabled audit supervision. source
Confirm whether your entity falls within the definitions of fiscal or financial revenues and expenditures set out in the revised rules, and update disclosure and record-keeping procedures accordingly. source
Monitor local audit authority guidance on how the new inter-agency coordination and information-sharing mechanisms may affect upcoming audits and inspections. source
Key dates
31 August 2026: 《中华人民共和国审计法实施条例》adopted at the 95th State Council executive meeting. source
25 September 2026: 《中华人民共和国审计法实施条例》published. source
1 December 2026: 《中华人民共和国审计法实施条例》becomes effective. source