The China Securities Regulatory Commission (CSRC) jointly issued the "Guidelines for the Work of Audit Committees of Listed Companies".

The China Association of Listed Companies has developed the "Guidelines for the Work of Audit Committees of Listed Companies" based on relevant laws, regulations, normative documents, and self-discipline rules, and drawing on relevant legislation and beneficial practices at home and abroad. It was officially released on June 6, 2025. Next, the association will strengthen training and publicity based on the relevant work arrangements of the China Securities Regulatory Commission, guiding listed companies and audit committee members to better understand and grasp the requirements and focus of the rules. The "Guidelines" will be used as an important basis for the performance evaluation of independent directors and the governance assessment of listed companies. For listed companies and relevant personnel that do not meet the statutory requirements, relevant measures will be urged to be taken internally, and relevant regulatory authorities and stock exchanges will be promptly notified.