Audit companies can't close their accounts without issuing audit reports. Which department can manage it?

Audit office. Audit companies are supervised and managed by the Audit Bureau. Audit companies cannot cancel their accounts without issuing audit reports and can report to the Audit Bureau. In order to improve audit quality and efficiency and reduce audit risk, the Audit Bureau generally requires third-party audit institutions to report the basic situation of audited projects to the competent department of the Bureau from time to time.