Need help deciding if tax audit is required or not

I'm not from finance background so finding it little difficult to comprehend the articles online

Here is the thing

Fy 2016-2017 - 44AD net profit 8% and 6% Fy 2017-2018 - 44AD net profit 8% and 6% Fy 2018-2019 - Regular filing ITR3 with tax audit net profit below 8/6%

As i understood I have opted out of 44AD and won't be able to continue the same for 5yrs and would have to file tax under regular scheme using ITR3

So starting from 2019-2020 FY am i required to do tax audit every year for next 5 years ? even if my turnover is below 1cr and net profit is above 8% ?

Everyone has different opinion online and as i said unable to comprehend most of the stuff + i did asked this to a CA he said audit not required if turnover below 1cr but still need to maintain books