Accounting Law

Accounting Law of the People’s Republic of China
中华人民共和国会计法

[Current Text: Chinese only]

(adopted Jan. 21, 1985, effective May 1, 1985; amended and effective Dec. 29, 1993; revised Oct. 31, 1999, effective July 1, 2000; amended Nov. 4, 2017, effective Nov. 5, 2017; amended June 28, 2024, effective July 1, 2025)

• Status: Amendment passed
• Legislative Body (Vote): NPCSC (N/A)
• Principal Drafter: Ministry of Finance
• Submitter: State Council
• Legislative Plans
  • Five-year: 14^th NPCSC Category I
  • Annual: 2022 (backup), 2023 (backup), 2024
• Legislative History & Text
  • NPCSC deliberation – 2^nd (final) round: June 25 – 28, 2024 (Chinese only)
  • NPCSC deliberation – 1^st round: Apr. 23 – 26, 2024 (Chinese only Δ) 💬
    Public consultation: Apr. 26 – May 25, 2024
  • State Council public consultation: Oct. 21 – Nov. 20, 2019 (Chinese only)
• Legislative Records
  • Explanation (Apr. 23, 2024)
  • Report on Results of Deliberation (June 25, 2024)
  • Report on Suggestions for Revision (June 27, 2024)
  • Presidential Order (June 28, 2024)

NPC Observer Coverage

• NPCSC Session Watch: National Defense Education, (Atomic) Energy, Anti–Money Laundering & Official Statistics (Apr. 17, 2024)

Last updated: August 8, 2024, 15:46 EDT