National Audit Office of the People's Republic of China
NAO
Summary
The National Audit Office (NAO) is constitutionally established under Article 91 of the Constitution of the PRC (1982) and governed by the Audit Law of the PRC (1994, revised 2021). The Auditor-General (Auditor General of the State) is nominated by the Premier and elected by the National People's Congress for a 5-year renewable term aligned with the NPC term. The NAO operates under the State Council (executive branch) and reports audits to the State Council, which tables them before the NPC. The NAO has broad access to all accounts, documents, assets, and electronic data (2021 revision strengthened data access). Annual audit work reports are published. However, the NAO's structural position within the executive and pre-publication review by the State Council limits its independence.
Independence Scorecard
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | At will (weak protection) |
| Budget independence | Executive discretion |
| Subpoena power | Yes |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Executive review |
Statute
- Name
- Audit Law of the People's Republic of China (2021 revision)
- Citation
- Audit Law of the People's Republic of China (中华人民共和国审计法), enacted 1994, revised 2006, 2021; Constitution of the PRC (1982), Art. 91
- Full text
- Agency website →
Jurisdiction scope
All state departments and agencies at national and local levels; state-owned enterprises; institutions and social organizations receiving state budget funds; fiscal revenues and expenditures of local governments; international aid and loan projects.