Refund & cancellation policy

## Scope This policy applies to professional fees for financial auditing and related engagements offered by Smartnetworkingsolutions (statutory audits, statement reviews, internal control examinations, and special-purpose / agreed-upon procedures). It does not cover retail products, software subscriptions, or physical goods — we do not sell those. ## Engagement fees and deposits Fees are set out in the signed engagement letter. A deposit may be required to reserve fieldwork dates. Deposits are credited against the final invoice. ## Cancellation by the client - **More than 14 days** before the scheduled kickoff: deposit refunded in full, less any third-party confirmation fees already incurred (for example bank confirmation charges already placed). - **7–14 days** before kickoff: 50% of the deposit is refundable. - **Fewer than 7 days** before kickoff, or after planning work has begun: deposit is non-refundable; work completed to date is invoiced at the rates in the letter. ## Rescheduling One reschedule with at least 10 days’ notice is usually accommodated without penalty, subject to team availability. Repeated postponements may require a new letter and revised fees. ## Work already started Time spent on planning, risk assessment, document review, and fieldwork is billable. Partial refunds do not apply to completed stages. If you withdraw mid-engagement, you receive work papers or findings produced to date as appropriate under professional rules, and an invoice for work performed. ## No-shows If client personnel are unavailable for agreed inventory observations or key interviews without timely notice, standby time may be charged and the timeline extended. ## Non-refundable items - Third-party confirmation or registry fees already paid - Travel costs authorized in advance for off-site fieldwork - Completed report issuance once the signed opinion or review report has been delivered ## Refund method and timing Approved refunds are returned via the original payment method within 14 business days of written approval. Contact info@smartnetworkingsolutions.digital or +886222603070 with your engagement reference to request a review of charges. ## Exceptions Force majeure events (severe weather, public health orders, or similar) are handled case by case; deposits may be credited toward a new date rather than refunded in cash. ## Governing context Commercial terms in your signed engagement letter prevail if they conflict with this summary page.