China Revises the Audit Law Implementation Regulations; Effective 1 December 2026
中华人民共和国审计法实施条例
Source
gjzwfw.gov.cn
Document type
regulation
Publication date
2026-09-24
Deadline
2026-12-01
What happened
China's State Council promulgated the revised 《中华人民共和国审计法实施条例》as State Council Order No. 847 on 24 September 2026. source The regulation was adopted at the 95th executive meeting of the State Council on 31 August 2026. source It will take effect on 1 December 2026. source
Who is affected
The theme tags identify only an effective deadline, so the regulation applies broadly to all entities subject to audit supervision under the 《中华人民共和国审计法实施条例》. source
What to do
Review internal accounting systems and financial controls to ensure readiness for enhanced audit scrutiny under the revised regulation.
Monitor forthcoming implementation guidance related to the regulation.
Assess whether your organization qualifies as an audited entity under the Audit Law and confirm compliance with fiscal and financial reporting obligations.
Calendar the 1 December 2026 effective date and plan any necessary policy or procedural updates before then. source
Key dates
31 August 2026: The regulation was adopted at the 95th executive meeting of the State Council. source
19 September 2026: The State Council issued State Council Order No. 847. source
24 September 2026: The regulation was published. source
1 December 2026: The regulation becomes effective. source