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LLP audit is an examination of or inspection of books of accounts by an auditor of LLP. As per Section 34 (4) of the Act there is LLP audit requirement. turnover exceed prescribed limit Rs..40 lakhs or whose contribution exceed Rs.25 lakhs in any financial year.What are the requirements for LLP audit?
Audit as per LLP Act, 2008 – LLP audit is mandatory where the turnover exceeds ₹40 lakhs in a financial year OR where the contribution exceeds ₹25 lakhs in a financial year. The Auditor of LLP must be a Chartered Accountant in practice.Which LLPs are exempted from audit of their accounts?
Only LLPs whose turnover exceed Rs. 40 Lakh or whose contribution exceed Rs. 25 Lakh are required to get their accounts audited by any Chartered Accountant in practice. So, all other LLPs are exempted from audit of their accounts.What is the role of an auditor in an LLP?
Every LLP has to appoint a auditor who shall audit their accounts if it exceeds the turnover/contribution limit. Every Auditor has to be appointed at the beginning of each financial year and shall hold the office until new auditors are appointed or they are re-appointed.