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)

  • Status: State Council solicited public comments
  • Legislative Body (Vote): NPCSC (TBD)
  • Drafter & Submitter: State Council
  • Legislative Plans
    • Five-year: N/A
    • Annual: N/A
  • Legislative History & Texts
    • State Council solicitation of public comments: October 2019 (Chinese only)
  • Legislative Records
    • Explanation (pending)
    • Report on Status of Revision (pending)
    • Report on Results of Deliberation (pending)
    • Report on Suggestions for Revision (pending)
    • Presidential Order (pending)
  • Press Conference: TBD

NPC Observer Coverage

  • N/A