(Promulgated on December 16, 1996 )

 

Article 1    These Provisions are formulated in accordance with Article 36 of the Audit Law of the People's Republic of China for the purpose of standardizing acts of announcing and publishing audit results by audit institutions and helping audit institutions realize their function of auditing supervision, supervision through public opinion and social supervision.

Article 2    The term "audit results" mentioned herein refers to the contents presented in finalized audit reports, audit opinions and audit decisions after the performance of audit.

Article 3     The term "announcement of audit results" mentioned herein  refers to the situation where the audit institutions notify relevant departments of the people's governments at their corresponding levels as well as the people's governments at lower levels and their relevant departments of the audit results of important audit items within their audit jurisdiction.

Audit institutions shall announce audit results in writing.

Article 4    The term "publication of  audit results" mentioned herein refers to the first publication by audit institutions to the general public of  the audit results of important audit items within their audit jurisdiction.

Audit institutions may adopt the following means to publish audit results:
(1) Communication through the radio and the television;
(2) Publication in papers and periodicals;
(3) Holding press conferences;
(4) Issuance of proclamations and announcements;
(5) Other means.

Article 5    Audit institutions shall obtain approval from their relevant leaders to announce and publish audit results.  Where necessary, agreement of the people's government at the corresponding level shall also be obtained.

Article 6    In their announcement and publication of audit results, audit institutions shall be objective and fair, factual and realistic, affirm achievements and disclose problems.

Article 7    Audit institutions shall announce audit results of the following audit items:
(1) Units and individuals that have become a model of compliance with state financial and economic regulations;
(2) Units achieving good value for money;
(3) Acts of revenues and expenditures in serious violation of state stipulations and the sanctions or penalties thereof;
(4) Serious losses and wastes and the sanctions or penalties thereof;
(5) Opinions and recommendations put forward about problems discovered in the course of audit for the purpose of strengthening and improving management of relevant areas;
(6) Other audit results requiring announcement.

Article 8    Audit institutions shall publish to the general public audit results of the following audit items:
(1) Audit items which are of great public concern;
(2) Audit items required for publication to the general public by the people's governments at the corresponding levels and audit institutions at higher levels;
(3) Other audit items requiring publication.

Article 9    Audit institutions shall announce and publish audit results after their performance of audit and production of audit opinions and audit decisions.

Article 10    To hold press conferences,  audit institutions shall undergo the procedures of reporting for approval and registration according to relevant state stipulations.

Article 11     Audit institutions shall document and file materials formed in their announcement and publication of audit results.

Article 12      In their announcement and publication of audit results, audit institutions shall safeguard state secrets and trade secrets of the audited bodies according to the law.

Article 13    Where audit results are published to the general public without due approval from major leaders of the audit institutions,  investigations shall be made according to relevant stipulations for affixing responsibility upon individuals responsible for such publication.

Article 14   The authority to interpret these Provisions rests with the CNAO.

Article 15    These Provisions shall come into effect as of January 1, 1997.