Free Download: Annual China accounts Audit checklist

China annual audit checklist - last reviewed July 2026

This download was originally created to help foreign-invested companies prepare for annual China accounts audit work. Use it as a planning aid, not as a final filing checklist, because audit, tax filing and local reporting details can vary by city, company type, tax status and the latest notices from the relevant authorities.

Who this checklist is for

It is most useful for WFOEs and other foreign-invested companies in Mainland China that need to coordinate annual audit preparation, supporting vouchers, accounting records and tax filing work with a CPA or accounting provider.

What to confirm before relying on the file

• Whether your company has special industry, branch, import/export or licensing obligations
• Whether your local tax bureau or market regulation authority has issued updated filing or reporting requirements
• Whether bookkeeping, VAT, CIT reconciliation, payroll and bank records are complete and internally consistent
• Whether the person preparing the file has the latest CPA and tax filing instructions for your city
• Whether any historic accounting adjustments should be reviewed before the annual audit work starts

Important: the existing download may still contain older examples or timing references. Before your team acts on it, confirm the current requirements with your CPA, accounting advisor and official sources such as the State Taxation Administration and market regulation authorities.

For a current review of your annual audit, bookkeeping and tax filing plan, speak with Hongda's annual audit team or review our tax risk management support. To receive the existing checklist, fill in the form on the right.