China Releases Revised Audit Law Implementation Regulation, Effective 1 December 2026
司法部 审计署负责人就《中华人民共和国审计法实施条例》修订答记者问
Issuing authority
审计署 (National Audit Office)
Document type
regulation
Publication date
2026-09-24
Deadline
2026-12-01
What happened
On 24 September 2026, the National Audit Office (审计署) and the Ministry of Justice published 《司法部 审计署负责人就《中华人民共和国审计法实施条例》修订答记者问》 to explain the revised 《中华人民共和国审计法实施条例》. source
The revised regulation was promulgated by State Council Order No. 847 signed by Premier Li Qiang on 19 September 2026 and will take effect on 1 December 2026. source
The Q&A clarifies that the revision strengthens the Party’s leadership over audit work, tightens audit-rectification obligations, and refines the legal liabilities of audited entities. source
Who is affected
Entities subject to audit supervision in China—including government agencies, state-owned enterprises, public institutions, and other audited entities—are directly affected by the new cooperation and rectification obligations that take effect on 1 December 2026. source
Government departments and competent authorities at all levels that are required to coordinate, supervise, or assist audit work also fall within the scope of the revised framework. source
What to do
Review internal audit-response and rectification protocols before the regulation takes effect on 1 December 2026. source
Designate a responsible team to prepare and submit written rectification reports within the time limits set by audit organs, because the revised rules expressly penalise refusal to rectify, incomplete remediation, or false reporting. source
Ensure relevant departments are ready to provide documents and assistance to audit organs, as the Q&A highlights tightened cooperation obligations for audited entities and related authorities. source
Monitor forthcoming guidance from the National Audit Office and local governments on inter-agency coordination and audit-rectification supervision mechanisms outlined in the Q&A. source
Key dates
24 September 2026 – Publication of 《司法部 审计署负责人就《中华人民共和国审计法实施条例》修订答记者问》. source
19 September 2026 – State Council Order No. 847 signed by Premier Li Qiang, promulgating the revised 《中华人民共和国审计法实施条例》. source
1 December 2026 – The revised regulation enters into force. source