Regarding 44AB Audit

I am filing My clients IT returns U/S 44AB of IT Act from Past five years. But for the A.Y. 22-23 his Turnover is very low and the Net Profit is in excess of 8% of his Turnover. Can I opt out of Tax Audit from the A.Y. 22-23 ??. And also one more clients case 44AB from past 3 years and can I opt out from now onwards?? Or 5 years is must.