Article 46 Where an entity being audited commits the acts of financial revenues and expenditures by violating the provisions of the state, the auditing organ, the people's government or the relevant competent authorities shall, under its statutory jurisdiction and in the light of the laws and administrative regulations, take measures prescribed in the preceding Article on the basis of the specific situation, and may impose punishments on the entity being audited in the light of law.

Article 47 The entity being audited shall carry out the decision made by the auditing organ under its statutory jurisdiction.

Where the auditing organ orders an entity being audited to pay the money that should be turned over, but the entity being audited refuses to do so, the auditing organ shall circulate a notice to the relevant competent authorities, and the relevant competent authorities shall, in accordance with the laws and administrative regulations, withhold the aforesaid money or take other measures, and notify the written results to the auditing organ.

Article 48 Where an entity being audited objects an audit decision on financial revenues and expenditures made by the auditing organ, it may hand in an application for administrative reconsideration or lodge an administrative lawsuit.

Where an entity being audited objects an audit decision on government revenues and expenditures made by the auditing organ, it may request the people's government at the same level as the auditing organ for ruling, and the ruling delivered by the people's government at the same level shall be final.

Article 49 Where the government or financial revenues and expenditures of an entity being audited violating the provisions of the state, the auditing organ considers it necessary to punish the principal and other persons held to be directly responsible, it shall give suggestions for punishment, and the entity being audited, the organ at the higher level or the supervisory organ shall make a decision in a timely manner and notify the written results to the auditing organ.

Article 50 Where the government or financial revenues and expenditures of an entity under audit violates any of the laws or administrative regulations and a crime is constituted, the entity being audited shall be subject to criminal liabilities.

Article 51 Anyone who retaliates or makes a false charge against the auditor shall be given sanctions, and shall be subject to criminal liabilities if any crime is constituted.

Article 52 Where an auditor abuses his authorities, conducts malpractice out of personal considerations, neglects his duties or divulges national secrets or business secrets he has access to, he shall be punished; and if a crime is constituted, he shall be subject to criminal liabilities.

Chapter VII Supplementary Provisions

Article 53 The provisions on audit work of Chinese People's Liberation Army shall be formulated by the Central Military Commission in the light of this Law.

Article 54 This Law shall go into effect as of January 1, 1995. The Audit Regulation of the People's Republic of China promulgated by the State Council on November 30, 1988 shall be abolished at the same time.

(Source: www.fdi.gov.cn)