On 24 September 2026, Premier Li Qiang signed a State Council order promulgating 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, strengthening Party leadership over audit work, refining the scope of audit supervision to cover state-owned resources and major public projects, and formalizing protections against interference in audits. source
Who is affected
The revisions broadly affect audited entities, State Council departments, local governments at all levels, and other units that are required to cooperate with audit authorities and assume direct responsibility for rectifying audit findings under the new rules. source
What to do
Review audit readiness and relevant documentation—particularly materials relating to state-owned resources and major public projects—ahead of the 1 December 2026 effective date. source
Establish internal rules prohibiting interference with audit matters and requiring staff to register and report any attempts to improperly influence audits, as the regulation newly mandates a formal registration and reporting system for such behavior. source
Update cooperation protocols to ensure timely assistance to audit authorities, including streamlined handling of financial deposit inquiries and other procedural requests. source
Assign clear responsibility for tracking audit findings and ensuring timely rectification, because the regulation places primary rectification responsibility on audited entities and specifies more detailed legal liability for inadequate remediation. source