Statutory Audit (Companies Act)
Mandatory annual audit under Companies Act, 2013.
Statutory Audit (Companies Act). Every company incorporated in India, regardless of turnover or profitability. Governed by Companies Act 2013 s.143. Must be signed by a CA in practice. The audited financial statements must be adopted at the AGM and filed with the ROC in Form AOC-4, generally within 30 days of the AGM.
₹25,000/yr
Professional's fee (indicative)
What this service involves
Mandatory annual audit under Companies Act, 2013.
Legally reserved: This work must be signed by a CA in practice. (Companies Act 2013 s.143)
Common questions
Who needs Statutory Audit (Companies Act)?
Every company incorporated in India, regardless of turnover or profitability.
What triggers the requirement?
Applies from the first financial year. There is no turnover threshold — a dormant company with no transactions still requires a statutory audit.
Who can sign this?
This work is legally reserved. It must be performed and signed by a CA in practice. A professional outside that registration cannot sign it, and a report signed by the wrong professional does not satisfy the filing.
What is the deadline?
The audited financial statements must be adopted at the AGM and filed with the ROC in Form AOC-4, generally within 30 days of the AGM.
Which form or filing is produced?
Audited financial statements, auditor's report, and Form AOC-4.
What goes wrong most often?
Founders assume a small or pre-revenue company is exempt. It is not. The exemption that exists is from tax audit, which is a different requirement.
Which law governs this?
Companies Act 2013 s.143. Where a figure or requirement here differs from other published guidance, the statute governs — several thresholds in Indian startup compliance changed materially in 2025 and 2026.
How does Lekha handle this engagement?
Lekha coordinates and manages the engagement. The professional contracts directly with your company under their own engagement letter, sets their own fee within the published range, and is paid directly. Lekha charges a separate flat facilitation fee and takes no share of the professional's fee.
How it works
Select a professional
Browse Lekha's vetted panel and choose the professional you want to work with — we never assign one on your behalf.
Professional confirms fee
The professional reviews your requirement and confirms their fee directly with you. No surprises.
Engagement letter
A formal engagement letter is generated — a contract between you and the professional. Lekha is not a party to it.
Two separate invoices
The professional bills you for their work (₹25,000/yr). Lekha bills a small facilitation fee separately. The two never mix.
Other Audit Services services
Tax Audit – Section 44AB
Audit under Income Tax Act for eligible taxpayers.
Internal Audit Services
Independent review of internal controls and processes.
Concurrent Audit (Banks & NBFCs)
Real-time audit for banks and financial institutions.
Stock / Inventory Audit
Physical verification and valuation of inventory.
Two separate invoices. Lekha never takes a share of the professional's fee. Reserved to: CA in practice.
Connect with a professional →All Audit Services services