Via empanelled professional
Independent audit and assurance from qualified Chartered Accountants.
Statutory audit, tax audit, internal audit, and forensic review — all performed by independent CAs who engage and bill you directly. Lekha connects you to the right professional for your requirement.
Connect with a professional →About this service
What is audit services?
Audit and assurance is the independent examination of a company's financial statements and internal processes to confirm they are accurate, comply with law, and fairly represent the business. It is mandatory for most companies under the Companies Act and Income Tax Act. Statutory and tax audits must be performed and signed by a CA in practice — they cannot be performed by anyone else, including Lekha. Through our professional panel, we connect you to experienced, ICAI-registered CAs for every type of audit engagement.
Who it's for
Is this right for you?
- Private limited companies above statutory audit thresholds — every Pvt Ltd needs a statutory audit regardless of turnover
- Businesses with turnover requiring a tax audit under Section 44AB of the Income Tax Act
- Banks and NBFCs requiring concurrent or stock audits mandated by the RBI
- Boards seeking independent assurance over internal controls
- Companies undergoing investor due diligence or acquisition
When you need this
- Your company's AGM is approaching and the statutory audit must be completed before filing AOC-4
- Your business turnover has crossed ₹1 crore (business) or ₹50 lakh (profession), triggering a tax audit
- Your bank has asked for a stock audit as a condition of your working capital facility
- A prospective buyer has asked for audited financials as part of M&A due diligence
- Your board or investors want an internal controls review after a compliance incident
What you get
Key benefits
ICAI-registered, independent CAs
Every CA on Lekha's panel is registered with ICAI and maintains independence from the companies they audit — as required by the Code of Ethics.
No intermediary in the professional relationship
The CA engages you directly, issues the audit report in their own name, and bills you directly. Lekha's role is introduction and coordination only.
Right CA for your industry
Concurrent audits require bank-sector experience; manufacturing stock audits need inventory expertise. We match your requirement to a CA with the relevant background.
Common questions
Frequently asked
Is statutory audit mandatory for my private limited company?
Yes. Every company registered under the Companies Act, 2013 must have its accounts audited annually by a chartered accountant, regardless of turnover or whether the company is actively trading. This is different from the tax audit under Section 44AB, which is triggered by turnover thresholds.
What is the difference between a tax audit and a statutory audit?
A statutory audit is required under the Companies Act for all companies. A tax audit under Section 44AB of the Income Tax Act is separately required once turnover exceeds ₹1 crore for business or ₹50 lakh for profession (lower thresholds apply if you opt for presumptive taxation under Section 44AD/ADA). Many businesses need both — they are distinct requirements under different laws.
How long does a statutory audit take?
For a small to mid-sized private company, a statutory audit typically takes 2–4 weeks from when complete books and supporting documents are made available. This varies significantly with transaction volume and the state of the bookkeeping — disorganised books extend audit timelines considerably.
What is a forensic audit and when is it needed?
A forensic audit is an investigative review triggered by suspected fraud, misappropriation, or regulatory inquiry. Unlike a statutory audit (which checks whether financials are accurate), a forensic audit tries to establish what happened, who did it, and how much was lost. It involves forensic accounting techniques and may be used as evidence in legal proceedings.
Can Lekha perform the audit itself?
No. Statutory and tax audits are legally reserved to Chartered Accountants in practice under the Companies Act and Income Tax Act. Lekha is a technology and services company — it is not a CA firm and cannot sign audit reports. Through our professional panel, we connect you to the right CA who performs and signs the audit.
What is the difference between internal audit and statutory audit?
Statutory audit is an annual, externally mandatory review of financial statements. Internal audit is a continuous, internally-commissioned review of controls, processes, and risk — it has no fixed regulatory format and can be scoped by the company. The Companies Act mandates internal audit for certain listed and unlisted companies above prescribed thresholds, but the scope and methodology are not prescribed.
Via registered professional
Statutory Audit (Companies Act)
CA in practice · ₹25,000/yr
Tax Audit – Section 44AB
CA in practice · ₹15,000/yr
Internal Audit Services
Empanelled professional · ₹20,000/yr
Concurrent Audit (Banks & NBFCs)
CA in practice · Custom Quote
Stock / Inventory Audit
CA in practice · ₹10,000
Forensic Audit & Fraud Investigation
CA in practice · Custom Quote
Financial Due Diligence (Pre-Investment)
Empanelled professional · Custom Quote
Internal Controls & Risk Assessment
Empanelled professional · Custom Quote