What is procedure to covert audit firm into regular firm

Tejpal Jain (197 Points)

04 May 2021  
my turnover during fy 20/21 was below 1cr that is only 75 lakh. I had followed all tds procedure during that financial year. Now I think that due to such covid situation in India my turnover in current will not be more then 60 lakh. now I want to convert my audit firm into regular firm.what is procedure please help.