Is this pvt ltd company eligible for ca audit

Dear Member's My friend start a new pvt. ltd. company of website design+making+service in a.y.2014-15 (month of incorporation-nov'2014).company Ternover is 2.5lac to 3.0lac & share capital is 1lac.Can you explain me company is eligiable for tax audit or other audit's or not.Is company balance sheet are compulsory making done by a CA. Please explain me criteria of above show matter.