According to The Provisions of the Supreme People’s Court on Issues concerning Property Investigation during Enforcement in Civil Procedures, if the company or organization of the executed party fails to fulfill its obligations as determined by effective legal documents, and the applicant for execution believes that it has refused to report or falsely reported its property situation, concealed or transferred its property to evade debt, or its shareholders or contributors have made false contributions or withdrawn their contributions, it may apply in writing to the people’s court to entrust an audit institution to audit the executed party. The people’s court shall decide whether to grant permission within ten days from the date of receiving the written application.

If the people’s court decides to conduct an audit, it shall randomly select qualified audit institutions and order the executed party to submit accounting vouchers, accounting books, financial accounting reports and other materials related to the audit matters.

The audit fee shall be prepaid by the applicant who submits the audit application. If the debtor refuses to report or falsely reports their property situation, conceals, transfers property, or evades debts, the audit fees shall be borne by the debtor; If no such circumstances are found in the executed party, the audit fees shall be borne by the applicant for execution.