I was like many others getting very bad audio lag after my last Roku updates or Plex updates hard to keep track. I was able to fix this by on my ROKU app for Plex changing the video to “Original” in
settings -> Video -> Original (local & remote)
Changed both Local and Remote Quality to Original
Not only does audio sync perfectly, the video actually looks way sharper. I was at 12mbps 4k, and I think the Roku app just doesn’t have the software to sync up the audio on the up-conversion.
Server Version#: 1.21.0.3616 x64 (on Qnap TVS672XT Server)
Player Version#: Roku app (current 11/28/2020 on on 6 Series 65R613 4K TCL 65"