Audit Law of the People’s Republic of China
中华人民共和国审计法
[Current Text: Chinese, English]
(adopted Aug. 31, 1994, effective Jan. 1, 1995; amended Feb. 28, 2006, effective June 1, 2006; amended Oct. 23, 2021, effective Jan. 1, 2022)
- Status: Amendment passed
- Legislative Body (Vote): NPCSC (N/A)
- Principal Drafter: National Audit Office
- Submitter: State Council
- Legislative Plans
- Five-year: 13th NPCSC Category II
- Annual: 2019 (backup), 2020 (backup), 2021
- Legislative History & Text
- NPCSC deliberation – round #2 (final): Oct. 19–23, 2021 (Chinese only)
- NPCSC deliberation – round #1: June 7–10, 2021 (Chinese only) 💬
- State Council public consultation: March 2019 (Chinese only)
- Legislative Records [Gazette 2021(7): 1298, 1308–1312]
- Explanation (June 7, 2021)
- Report on Results of Deliberation (Oct. 19, 2021)
- Report on Suggestions for Revision (Oct. 22, 2021)
- Presidential Order (Oct. 23, 2021)
NPC Observer Coverage
- NPCSC Adopts New Laws on Family Education and Land Borders, Amends Audit Law & Authorizes New Regulatory and Military Reforms (Oct. 26, 2021)
- NPCSC Session Watch: Data Security, Legal Aid, Workplace Safety, Vocational Education & More (May 26, 2021)
Last updated: August 8, 2025, 22:43 EDT