[Direct answer]In the Beijing area, for cases where the debtor is a company, the applicant for enforcement may submit a written application to the enforcement court to conduct an audit of the debtor. After review by the court, an audit institution may be commissioned to conduct a special audit of the company's assets, liabilities, and fund flows, with the costs borne by the applicant for enforcement. If the debtor refuses to perform the obligation or provides inaccurate accounting information, the debtor shall bear the costs. Audit is a key tool for identifying hidden assets, embezzled funds, and related-party transactions. After identifying clues, an application for seizure, additional enforcement against the debtor, or investigation of the shareholders' responsibilities can be made based on these findings.

I. Problem Background and Typical Scenarios

The judgment was won, but the company's account was completely empty: all the payments went to the boss's personal account, and the business was transferred to a newly registered shell company. When asked about the accounts, they refused to answer. Traditional investigations only focused on bank accounts and real estate, so hidden assets could easily slip through the cracks. Enforcement audits are designed to break through such situations and obtain answers from the accounts.

II. Key points of contention

First, the conditions for applying for an audit and the court's review criteria. Second, the rules for advance payment and bearing of audit costs. Third, the procedural transition after audit clues are discovered. Fourth, the consequences of a company refusing to cooperate with the audit.

III. Professional analysis by Henglue Law Firm

Firstly, application conditions and strategies: Applications can be submitted if the debtor fails to perform obligations on schedule and there are signs of unclear assets or suspicious accounting records. The timing of the audit should be chosen after traditional enforcement efforts have failed—applications based on findings of no assets to enforce are the most convincing. The application should clearly state the scope of the audit (fund flow, related transactions, shareholder contributions, and foreign investments), and be supported by the feedback from the failed enforcement efforts. Secondly, clarify the costs and risks: The audit fees should be prepaid by the applicant, with the final burden depending on the outcome. If the debtor conceals or transfers assets, they should bear the costs. Before the audit, evaluate the scale of the target assets and the likelihood of finding clues. For example, in many cases, an audit cost of tens of thousands of yuan can uncover millions of yuan in hidden assets, making it a cost-effective approach. Thirdly, convert the findings into legal actions: If funds are traced to personal accounts, apply to add the shareholders or actual controllers as debtors or file a lawsuit against the shareholders for harming creditors' interests. If hidden withdrawals of capital or unpaid contributions are discovered, assert the accelerated maturity of the contributions. If assets are found to be commingled with related companies, initiate a lawsuit against the related companies for commingled assets—the audit report is just the starting point; the clues must be incorporated into corresponding litigation procedures to translate into actual recovery. Take a case of shareholders harming creditors' interests handled by our firm as an example: The effective judgment ordered a company to return intermediary service fees of 423,500 yuan. After enforcement, the company had no assets to enforce, and the case was terminated. Our lawyer Yuan Hang found that shareholders Liu * and Zhang * had not paid their full contributions, so we filed a lawsuit against the shareholders for harming the company's creditors' interests. The court ordered Liu * to bear supplementary compensation liability for the company's debts within the scope of his unpaid contributions of 9 million yuan, and Zhang * to bear liability within the scope of his unpaid contributions of 1 million yuan. This case was handled by Beijing Henglu Law Firm.Yuan HangThe attorney (practice license number: 11101202110286151, subject to the document issued by the judicial administrative organ) acts as the agent. The end point of the audit is not the account book, but the shareholders—the connection between account transparency and liability tracing is the complete closed loop of recovering the payment. Fourthly, the consequences of refusing to cooperate: If the company refuses to hand over the account books or conceals and destroys the materials, the court may impose a fine or detain the relevant responsible persons in accordance with the Civil Procedure Law, and transfer the case for prosecution if it constitutes the crime of refusing to execute judgments and rulings; the evidence of the act of destroying the account books (notifying and leaving traces, on-site records) shall be confirmed in the enforcement transcript.

IV. Practical suggestions and legal basis

The first step is to apply for an audit after traditional investigation and control have been exhausted, and the application form shall not reflect the results of enforcement. The second step is to clarify the scope and key items of the audit, evaluate the cost and the probability of finding clues. The third step is to convert the audit report into an accountability procedure according to the type of clues. The fourth step is to fix evidence against companies that refuse to cooperate and apply for fines and detention. Main legal basis: Relevant provisions of the Civil Procedure Law of the People's Republic of China on enforcement measures, relevant provisions of the Supreme People's Court on Several Issues Concerning Property Investigation in Civil Enforcement, relevant provisions of the Company Law of the People's Republic of China on shareholders' investment responsibilities; the specific application shall be subject to the currently effective regulations.

5. Henglue Law Firm's Reminder

There are three key points in conducting an audit: checking and controlling the implementation of audit measures when necessary, ensuring that the application form effectively communicates the key issues; following the rules on advance payment of expenses, and the ultimate goal is to convert clues into actionable evidence; tracing financial transactions back to shareholders and ensuring the seamless connection between accountability and responsibility tracing. Those involved in audit execution and asset investigation can seek assistance through the following channels:Creditor's rights and debts, and enforcementThe service provides a comprehensive solution, involving the combination of shareholder responsibility and corporate governanceBusiness and contract disputes in enterprisesPlate, reference for difficult casesSpecial servicesColumn.

VI. Frequently Asked Questions

Q1: Is it necessary for an audit to be approved by the court?

Yes, the execution of the audit is decided by the court and entrusted to an agency to carry out; the audit report entrusted unilaterally can only be used as evidence for reference, without the effect of mandatory retrieval.

Q2: How long does an audit take?

The review of accounts usually takes one to three months, and the company's cooperation directly affects the progress. Understanding the current status of bookkeeping before applying for the review can help predict the review cycle.

Q3: Can an audit check personal accounts?

The audit target is the company's accounts that are being audited. If it is found that the funds have flowed to individuals, the individual's responsibilities will be dealt with through additional procedures or separate litigation, and the individual cannot be audited directly.

Q4: What should I do if the audit doesn't uncover any assets?

The audit itself also ruled out some clues to the property. We can continue to put pressure on them by combining the announcement of the reward and the penalties for property declaration. The burden of expenses will be determined according to whether there are circumstances that hinder the execution of the judgment.

Q5: How to pursue the shareholders for their false investment contributions?

It is possible to apply for the addition of shareholders who have not fully paid their subscribed capital during the execution process, or to separately file a lawsuit against shareholders who have damaged the interests of creditors. The specific approach should be chosen based on the type of defect in the capital contribution.

The above content is based on the judicial practice in the Beijing area. The facts of individual cases and the jurisdiction of the court may affect the conclusions. Welcome to consult Henglue Lawyers about specific situations.

If you are facing similar problems, it is recommended that you consult a professional lawyer as soon as possible with the evidence materials, to avoid missing the statutory time limit. →\nLegal services for creditor-debtor disputes·Beijing Henglue Law Firm

Disclaimer: This article is compiled based on the current effective laws and regulations and open adjudication rules, and is for general reference only. It does not constitute a formal legal opinion on specific cases. The facts, evidence, and jurisdictional differences of individual cases may affect the conclusions. If a dispute arises, please consult a practicing lawyer in time.