The accounts of every LLP shall be audited in accordance with Rule 24 of LLP, Rules 2009.
It provides that any LLP, whose turnover does not exceed, in any financial year, 40 lakh rupees, or whose contribution does not exceed 25 lakh rupees, is not required to get its accounts audited. This accounts will be audited by a practicing Chartered Accountant However, if the partners of such limited liability partnership decide to get the accounts of such LLP audited, the accounts shall be audited only in accordance with such rule.
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