Legal
Refunds, deposits & cancellation
This policy applies to professional financial auditing and related assurance engagements with Seto Fiscal Review. It does not cover retail products or software subscriptions, which we do not sell.
Eligibility
Fees paid under a signed engagement letter may be refundable in whole or in part only as described below and in that letter. Website inquiries and unpaid proposals create no refund obligation.
Timeframe to request a refund
Refund requests related to deposits or prepaid fees must be submitted in writing within fourteen days of the event giving rise to the request (for example, our cancellation of the engagement before fieldwork begins), unless the engagement letter sets a different window.
Full refund conditions
A full refund of amounts paid is available if we cancel the engagement before planning work begins for reasons solely within our control (for example, an unexpected independence conflict discovered after acceptance). If you withdraw before we commence planning and no staff hours have been booked against the engagement, we refund the deposit in full.
Partial refund conditions
If you cancel after planning or interim fieldwork has started, we may retain fees corresponding to hours already performed and reasonable costs incurred (travel booked for agreed inventory observations, confirmation fees). Any unused prepaid balance may be refunded on a partial basis after an accounting of work to date.
Non-refundable items
Fees for work already performed, issued auditor’s reports, completed diligence memoranda, and third-party confirmation charges already paid are non-refundable. Deposits become non-refundable once year-end fieldwork has commenced, except where we are unable to complete the engagement for reasons solely within our control.
Refund process
Email hello@platformed.digital with your engagement reference, the amount paid, and the reason for the request. We confirm receipt within five business days and provide a written determination.
Processing time & method
Approved refunds are processed within twenty-one business days to the original payment method where possible. Bank transfers may require additional verification for Japanese domestic accounts.
Cancellation by either party
Either party may cancel under terms in the engagement letter. We may withdraw if independence is impaired, required information is withheld, or illegal activity is suspected. In such cases, fees for work performed remain due; unused prepaid amounts may be refunded after cost reconciliation.
Rescheduling
Fieldwork dates may be rescheduled once without penalty if notice is given at least fourteen days before the agreed start and alternative dates are mutually available. Later rescheduling may incur a rescheduling fee reflecting team reallocation, disclosed in writing before confirmation.
Deposits
Statutory audits typically require a 30% planning deposit. The deposit is applied to the final fee. Treatment on cancellation follows the full and partial refund rules above.
No-shows & delayed access
If client sites or documents are unavailable on agreed fieldwork days without timely notice, time held by our team may be billed and is not refundable. We will propose revised dates when possible.
Work already started & materials
Time spent on risk assessment, testing, and drafting is billable once commenced. We do not sell physical goods; purchased third-party confirmations or courier costs incurred for the engagement are non-refundable once ordered.
Exceptions
Mandatory consumer or professional rules under Japanese law that cannot be waived take precedence over this policy. Engagement letters may include additional terms for multi-entity groups or compressed timelines.
Contact for refund requests
6314 Kris Extensions, 港恵子町, 大分県, Japan · +81-1-734-8653 · hello@platformed.digital