The purpose of this research is to test the role of transformational leadership in the process of commercialization of audit institutions. The present research method is descriptive-survey and practical in terms of purpose. This research is applied in terms of purpose and descriptive-survey based on the method of data collection. The statistical community, certified accountants and professional managers in audit institutions are members of the certified accountant community of Iran. The number of statistical population is equal to 1300 people. Using Cochran's formula, the sample size is equal to 297 people. A questionnaire was used to collect data. In this research, the validity of the questionnaire was investigated using convergent validity and divergent validity. Also, the reliability of the variables using Cronbach's alpha coefficient and combined reliability, which was more than 0.7 for all variables. SmartPLS4 and SPSS22 statistical software have been used to analyze the information required to test the hypotheses. The results show that transformational leadership has a significant impact on the commercialization of audit institutions. Also, the dimensions of transformational leadership, which include ideal influence, inspirational motivation, mental persuasion, and individual considerations, have a significant impact on the commercialization of audit institutions.