China’s Accounting Law: External accounting supervision
China’s Accounting Law: External accounting supervision
(II) Social supervision
Social supervision refers to a form of supervision in which social intermediary institutions audit the economic activities of entities in accordance with the law and make objective evaluations based on the facts. According to Article 31 of the Accounting Law, entities that are required by applicable laws and administrative regulations to be audited by certified public accountants shall truthfully provide accounting vouchers, accounting books, financial reports, and other accounting documents and relevant information to their entrusted accounting firms. No entity or individual may request or instruct, in any way, a certified public accountant or their accounting firm to issue any false or improper audit report.
Robert Zhang 
Steve Li 