China issues new military audit code

On July 21, 2026, Beijing issued the 'Military Audit Professional Ethics Code of Conduct' across the Chinese armed forces.

The code is a rulebook for auditors of financial transactions and macro-level decision-making in the military.

It is a defining document since the Military Audit Regulations were first issued in 2007.

The code signals that Xi Jinping's purge of the PLA is becoming institutionalised, not winding down.