Don't Know why I have not seen this fix anywhere on line.
But here is the fix.
Download the remote control Roku app on your cell phone.
In the top right corner you will find setting
Scroll down to FIX THE SOUND DELAY WITH YOUR PHONE.
This is unbelivable that Roku has a fix that works and nobody knows about it
Your will thank me !!!!!!!
After trying all these fixes the Roku Remote App fix finally worked. The weird part is that the audio wasn't out of sync on all of the shows or the commercials during said show.
Solved audio sync issue by changing Digital Output Format from Auto to Stereo.
Go to Settings: Audio: Digital Ouput Format: check mark Stereo.
This will solve all Audio delay and syncing issues.
I tried the Roku "fixes" for audio sync, nothing worked. None of my other TVs, or any TV I've had in this room, have this problem. My Roku set doesn't have an option in Settings? By the time I put the tv up it was too late for a return, so going to the Transfer Station to trash the thing. Apparently Roku doesn't care. Just ordered a TCL.