Solutions
Built for firms where the partner still reviews the file.
Not for the Big Four, and not optimised for their methodologies. Lekhya is built for Indian firms running statutory audits on Tally data against the Companies Act calendar, where capacity in October decides what the firm can accept in June.
By firm size
Two shapes of firm, two different problems.
5–15 audit staff
Capacity is the constraint
You run 20 to 60 statutory audits a year, almost all on Tally, almost all against the same two deadlines. The limit on the practice is not demand — it is how many files your seniors can physically get through between September and October.
- Vouching and matching run overnight rather than over a week
- Missing documents identified when the file opens, not when it closes
- Working papers produced in your format without a separate assembly stage
15–50 audit staff
Consistency is the constraint
You have methodology, templates and a review hierarchy that work. The difficulty is that quality varies with who ran the engagement, and peer review readiness depends on how disciplined a particular team was in a particular October.
- The same procedures run identically on every engagement
- Review notes, sign-offs and the audit trail captured uniformly
- Methodology versioned, so a change applies to new files without disturbing closed ones
By engagement
Where Lekhya is used today.
Statutory audit
The Companies Act engagement, with its October compression. Purchase and revenue testing carry most of the repetitive load, and the GST reconciliation that runs monthly through the year means the differences are already explained before the audit begins.
Working papers export in a format built for peer review, with CARO-relevant findings identified as they arise.
Internal audit & IFC testing
Control testing spread across the year rather than compressed into one season, on the same evidence spine. Because the testing is continuous, exceptions surface close to when the transaction happened, when they can still be corrected.
Planned capability — a control matrix module
- Controls mapped to the risks they address
- A named owner for each control
- The evidence a control needs to be tested
- Test procedures, run on the same evidence spine as statutory testing
- Exceptions raised and tracked through to remediation
Not yet built. Statutory audit is where the product runs today.
What changes
Role by role, including the parts that are awkward.
A vendor that only describes benefits is describing a demo, not a deployment. Each row below includes what the change costs as well as what it gives.
Article
Today
Vouching invoices against the ledger, one at a time, for days.
With Lekhya
Reviewing exceptions the system raised, with the document already open. Learns the reasoning behind a finding rather than the mechanics of ticking.
The trade-off
This is a real change to how articles train. Firms should decide deliberately how they teach the underlying procedure.
Senior
Today
Chasing the client for the same six documents, rebuilding schedules in Excel.
With Lekhya
Working an exception queue and clearing review notes. Missing documents are identified on arrival rather than in week three.
The trade-off
The queue is only as good as the data. A poor Tally export still needs a human.
Manager
Today
Assembling working papers the week before filing, from notes and memory.
With Lekhya
Reviewing papers that were written as the testing happened, with the evidence attached to each conclusion.
The trade-off
Methodology has to be configured once at the start. Budget a day for it in the first engagement.
Partner
Today
Signing a file you cannot fully verify without re-performing the work.
With Lekhya
Opening any figure and seeing the document behind it. Sign-off recorded against your name with a complete trail.
The trade-off
The responsibility does not move. It is simply easier to discharge.
Rollout
One engagement, then one busy season.
A completed file
We run purchase testing against a prior-year engagement you have already closed, and you compare our exceptions against what your team found. Two weeks.
A live engagement
One current audit, run in parallel with your existing process. Methodology configured, ledger mapping confirmed, working paper format matched.
The season
Once the format is right and the team trusts the queue, the remaining engagements move across. Mapping and methodology carry forward.
Not for everyone. If you run fewer than ten audits a year, the arithmetic will not work for you yet, and we will tell you that on the call rather than after the invoice.
Find out whether your firm is a fit.
Thirty minutes with a Chartered Accountant who will tell you honestly if the answer is no.