If it is a limited liability company or a joint-stock company, it will be audited at the end of the year, which is one of the materials that must be provided for the annual inspection of industry and commerce.

As a shareholder, you can apply for auditing at any time. You can audit the accounts by yourself or entrust the audit department (accounting firm, etc.) to audit the accounts. However, if there is no violation of the law, it cannot directly apply to the state administrative department (supervisory organ, court, etc.) for audit, unless the company refuses to audit the shareholders.

Article 34 Shareholders of the Company Law have the right to consult and copy the articles of association, minutes of shareholders' meetings, resolutions of board meetings, resolutions of board meetings and financial and accounting reports.

Shareholders may request to consult the company's accounting books. Where a shareholder requests to consult the company's accounting books, he shall submit a written request to the company, explaining the purpose. If the company has reasonable grounds to believe that the shareholders' access to the accounting books has improper purposes, which may harm the legitimate interests of the company, it may refuse to provide access, and shall give a written reply to the shareholders within 15 days from the date of the shareholders' written request and explain the reasons. If the company refuses to provide inspection, the shareholders may request the people's court to require the company to provide inspection.