The supervisory committees at all levels shall accept the supervision of the people's congresses at the corresponding levels and their standing committees and the supervisory committees at the next higher level. Local supervisory committees at various levels are formed by the people's congresses at the corresponding levels and are responsible for the supervisory work in their administrative areas.
 Legal basis
 Article 3 of the Supervision Law of the People's Republic of China, the supervisory committees at all levels are specialized organs exercising the functions of state supervision. In accordance with this Law, they supervise all public officials exercising public power (hereinafter referred to as public officials), investigate violations and crimes committed by taking advantage of their duties, carry out the work of building a clean government and combating corruption, and safeguard the dignity of the Constitution and the law. Article 9 Local supervisory committees at various levels are formed by the people's congresses at the corresponding levels and are responsible for the supervisory work in their respective administrative areas. Local supervisory committees at various levels are composed of a chairman, vice chairmen and members. The chairman is elected by the people's congress at the corresponding level, and vice chairmen and members are appointed or removed by the standing committee of the people's congress at the corresponding level upon the recommendation of the chairman of the supervisory committee. The term of office of the chairmen of local supervisory committees at various levels is the same as that of the people's congresses at the corresponding levels. Local supervisory committees at various levels are responsible to the people's congress at the corresponding level and its standing committee and the supervisory committee at the next higher level, and accept their supervision.