Refunds and cancellations

Eligibility

Refunds relate only to fees paid under a signed engagement letter for audit, review, examination, due diligence, or ledger integrity work. Website inquiries without a signed letter and payment create no refund obligation.

Timeframe

Cancellation requests must be sent in writing to info@smartnetlab.digital. The date we receive the email determines how deposit and progress fees are treated under the schedule below.

Deposits

Statement audits and due diligence engagements typically require a 30% deposit on signing. The deposit reserves partner and field staff time for the agreed fieldwork window.

Full or partial refund conditions

• Cancellation more than 21 days before the scheduled fieldwork start: deposit refunded minus an administrative fee of NT$5,000 or 10% of the deposit, whichever is lower.
• Cancellation 8–21 days before fieldwork: 50% of the deposit is retained; the remainder is refunded.
• Cancellation 7 days or fewer before fieldwork, or after fieldwork has begun: deposit is non-refundable. Work already performed is billed at the agreed rates and is payable.

Non-refundable items

Third-party confirmation fees, courier costs, and travel expenses already incurred are non-refundable. Time spent on planning, risk assessment, and document review before cancellation is billable and not refundable once performed.

Work already started

If fieldwork or substantive testing has started, fees for completed stages are due in full. We will provide a progress invoice showing hours or stages completed through the cancellation date.

Rescheduling

One reschedule of fieldwork with at least 14 days’ notice is usually accommodated without a fee, subject to staff availability. Later reschedules or repeated moves may incur a rescheduling charge disclosed before confirmation.

No-shows

If client premises are inaccessible on an agreed fieldwork day without prior notice, that day may be billed as incurred and a new date scheduled at additional cost.

Refund process and timing

Approved refunds are processed to the original payment method within 14 business days after we confirm the cancellation calculation in writing. Bank transfer refunds use the account details you provide for that purpose.

Refund method

Refunds are issued by bank transfer or the same channel used for the deposit. We do not issue cash refunds at the office.

Exceptions

If Smartnetlab cancels an engagement for reasons other than client breach or independence conflict caused by late disclosure, we refund prepaid amounts for undelivered stages in full. Independence conflicts discovered after kickoff may require withdrawal; prepaid unused stages are refunded after deducting work already performed.

Contact for refund requests

Email info@smartnetlab.digital with your engagement reference, or call +88647719334/47744351. Office: No.81-10,YoungtsoLane,LiaotsoLiLukangTownChanghuaHsien.