National Audit Office Seeks Comments on Implementation Regulations on the Audit Law of the People's Republic of China

The National Audit Office has issued the Implementation Regulations on the Audit Law of the People's Republic of China (Draft Revision for Comment) (the "Draft") to solicit public opinions by October 8, 2025.

The Draft, consisting of 63 articles, mainly proposes the following revisions compared to the previous version: (1) consolidating the achievements of the audit management system reform, and implementing the Party's leadership throughout all aspects and the entire process of audit work; (2) stressing full audit coverage, focusing on primary responsibilities and main duties, and improving the functions of audit institutions; (3) ensuring the performance of audit duties, optimizing audit supervision methods, and enhancing audit independence; and (4) calling for effective audit follow-up, and further reinforcing the major political responsibility for audit rectification. Furthermore, the Draft deletes provisions in the previous version that have already been incorporated into the Audit Law, makes corresponding amendments to provisions on legal liability in line with the Audit Law, and revises the wording and numbering of certain articles.



(Source: https://www.audit.gov.cn/n8/n28/c10737065/content.html)

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