The National Audit Office reported that 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》. source
The announcement was published on the Audit Office’s website on 25 September 2026. source
Who is affected
Derived from the central-government supervision focus of this regulation, the development primarily affects state-owned enterprises, government agencies, public institutions and other entities subject to national audit oversight in China, together with their investors, lenders and business counterparties who rely on audited financial and operational information.
What to do
Monitor the National Audit Office and State Council websites for the full text of the revised regulations and any implementation guidance.
Review current internal audit, financial reporting and compliance frameworks to prepare for potential changes once the detailed rules are released.
Consult external legal and audit advisors to assess how the revised supervision framework may affect existing obligations and risk exposure.
Watch for separate announcements on the effective date and any transitional arrangements.
Key dates
2026-09-25: The National Audit Office published the news item regarding the promulgation of the revised regulations. source