Terms of Service

1. Who these terms apply to

These Terms of Service ("Terms") govern access to and use of Lekhya's audit platform, including the website at lekhya.in, the application at app.lekhya.in, and any related tools (together, the "Service"), operated by Lekhya ("Lekhya", "we", "us"). By creating an account or otherwise using the Service, the person doing so, and the chartered accountancy firm or practice they represent ("you", "your firm"), agree to be bound by these Terms. If you are entering into these Terms on behalf of a firm, you confirm you have the authority to do so.

2. What the Service is, and what it is not

Lekhya performs testing procedures over audit data supplied by your firm — matching, reconciliation, exception identification, and the assembly of working papers — and links each exception it raises to the underlying document or record.

Lekhya does not form an audit opinion, does not exercise professional judgment, and is not a substitute for the engagement team's own work. Every procedure the Service performs, every exception it raises, and every working paper it assembles remains subject to review, correction and sign-off by qualified audit professionals at your firm. Your firm, not Lekhya, is responsible for the audit opinion issued to any client and for compliance with the Standards on Auditing, the Companies Act, 2013, and all other applicable professional and regulatory requirements.

3. Accounts

You must provide accurate information when creating an account and keep your login credentials confidential. You are responsible for all activity under your account. Tell us immediately at the contact address below if you believe an account has been compromised.

4. Client data you upload

Your firm remains the owner of all client data, documents, and working papers uploaded to or generated within the Service ("Client Data"). You grant Lekhya only the limited right to process Client Data for the purpose of providing the Service to you — running the testing procedures you request, storing the results, and making them available to your firm's authorised users. Lekhya does not claim ownership of Client Data and does not use it to train machine-learning models shared across customers, except where our Privacy Policy states otherwise for a specific, clearly labelled feature.

You confirm that you have the right to upload the Client Data you submit, and that doing so does not breach any confidentiality obligation your firm owes to its own clients — including the confidentiality requirements of the ICAI Code of Ethics. Where that confidentiality obligation requires client consent before data leaves your firm's own systems, obtaining that consent is your responsibility, not Lekhya's.

5. Subscriptions, billing and engagements

Paid plans are billed as described at the time of purchase (see Pricing), typically per engagement or per an annual band of engagements, billed annually in advance unless stated otherwise. Fees are non-refundable except where required by law or where Lekhya agrees otherwise in writing — including the pilot-engagement terms described on the pricing page, under which a specific engagement found during the pilot to be unusable for testing is not charged.

Lekhya may suspend access for non-payment after reasonable notice. Suspension for non-payment does not relieve you of fees already accrued.

6. Acceptable use

You agree not to:

• Use the Service to process data you are not authorised to process;
• Attempt to access another firm's account, workspace, or Client Data;
• Reverse-engineer, scrape, or resell the Service without written permission;
• Use the Service in a way that violates applicable law, including India's Digital Personal Data Protection Act, 2023 ("DPDP Act"), the Information Technology Act, 2000, or professional standards issued by the ICAI.

7. Marketing communications

If you opt in to receive product updates and audit-compliance content by email during account creation or at any later point, we will send you that content until you withdraw consent. You may withdraw consent at any time using the unsubscribe link in any marketing email, or by writing to the contact address below — this does not affect transactional emails necessary to operate your account (billing notices, security alerts, password resets), which are sent regardless of marketing preference.

8. Intellectual property

Lekhya and its licensors own all rights in the Service itself — its software, design, and documentation — excluding Client Data. Nothing in these Terms transfers that ownership to you; you receive a limited right to use the Service for your firm's own audit work during the term of your subscription.

9. Disclaimers and limitation of liability

The Service is provided on an "as is" and "as available" basis. To the maximum extent permitted by law, Lekhya disclaims all warranties not expressly stated in these Terms, including any warranty that the Service will be uninterrupted or error-free, or that every exception a client's data could reasonably produce will be caught.

To the maximum extent permitted by law, Lekhya's total liability arising out of or relating to the Service in any twelve-month period is limited to the fees your firm actually paid Lekhya in that period, and Lekhya is not liable for indirect, incidental, or consequential damages, including any claim relating to an audit opinion issued by your firm. Nothing in this section limits liability that cannot lawfully be limited, such as liability for fraud.

10. Termination

Either party may terminate a subscription in accordance with the notice period stated at purchase. Lekhya may suspend or terminate access immediately for a material breach of these Terms, including a breach of Section 6. On termination, Lekhya will make Client Data available for export for the period stated in our Security page, after which it may be deleted.

11. Changes to these Terms

We may update these Terms from time to time. For a material change, we will give notice by email to the account holder or by a notice within the Service at least 15 days before the change takes effect. Continued use of the Service after that date constitutes acceptance of the updated Terms.

12. Governing law and disputes

These Terms are governed by the laws of India. Courts at the location of Lekhya's registered office have exclusive jurisdiction over any dispute arising from these Terms, subject to any mandatory consumer-protection or other law that provides otherwise.

13. Contact and grievance redressal

For questions about these Terms, or to raise a grievance under the Information Technology Act, 2000 and rules made under it, write to [email protected]. We aim to acknowledge a grievance within 24 hours and resolve it within 15 days.