Provisions on Audit Hearings by Audit Authorities
Provisions on Audit Hearings by Audit Authorities
Provisions on Audit Hearings by Audit Authorities
Order of the National Audit Office of the People's Republic of China No.14
November 19, 2021
The Provisions on Audit Hearings by Audit Authorities, deliberated and adopted at the 15th Executive Meeting of the Auditor General of the National Audit Office on November 17, 2021, are hereby promulgated for implementation as of the date of promulgation.
Hou Kai, Auditor General
Provisions on Audit Hearings by Audit Authorities
Article 1 The Provisions are formulated in accordance with the Law of the People's Republic of China on Administrative Penalties and the Audit Law of the People's Republic of China and the implementing regulations thereof, in order to regulate the audit punishment procedures of audit authorities, ensure audit quality, and safeguard the legitimate rights and interests of citizens, legal persons or other organizations.
Article 2 Audit authorities shall follow the principles of justice, fairness, and openness when conducting audit hearings.
Article 3 Where an audit authority plans to impose the following audit penalties on an audited entity and the relevant liable persons (the parties concerned), it shall serve a notification on audit hearing on the parties concerned to notify the latter of the right to request a hearing, and shall hold an audit hearing if the parties concerned so request:
1. imposition of a fine of more than CNY100,000 or more than CNY10,000 on the audited entity or individual;
2. confiscation of the illegal income of the audited entity being more than CNY100,000; and
3. other circumstances as provided by laws, regulations and rules.
Article 4 A notification on audit hearing shall mainly include:
1. names of the parties concerned;
2. facts and evidence of the violation by the parties concerned;
3. legal basis for audit punishment;
4. proposal on audit penalty;
5. the right of the parties concerned to request an audit hearing;
6. time limit for the parties concerned to apply for an audit hearing; and
7.
......
Order of the National Audit Office of the People's Republic of China No.14
November 19, 2021
The Provisions on Audit Hearings by Audit Authorities, deliberated and adopted at the 15th Executive Meeting of the Auditor General of the National Audit Office on November 17, 2021, are hereby promulgated for implementation as of the date of promulgation.
Hou Kai, Auditor General
Provisions on Audit Hearings by Audit Authorities
Article 1 The Provisions are formulated in accordance with the Law of the People's Republic of China on Administrative Penalties and the Audit Law of the People's Republic of China and the implementing regulations thereof, in order to regulate the audit punishment procedures of audit authorities, ensure audit quality, and safeguard the legitimate rights and interests of citizens, legal persons or other organizations.
Article 2 Audit authorities shall follow the principles of justice, fairness, and openness when conducting audit hearings.
Article 3 Where an audit authority plans to impose the following audit penalties on an audited entity and the relevant liable persons (the parties concerned), it shall serve a notification on audit hearing on the parties concerned to notify the latter of the right to request a hearing, and shall hold an audit hearing if the parties concerned so request:
1. imposition of a fine of more than CNY100,000 or more than CNY10,000 on the audited entity or individual;
2. confiscation of the illegal income of the audited entity being more than CNY100,000; and
3. other circumstances as provided by laws, regulations and rules.
Article 4 A notification on audit hearing shall mainly include:
1. names of the parties concerned;
2. facts and evidence of the violation by the parties concerned;
3. legal basis for audit punishment;
4. proposal on audit penalty;
5. the right of the parties concerned to request an audit hearing;
6. time limit for the parties concerned to apply for an audit hearing; and
7.
......