Legal
Refunds
These terms apply to deposits and fees for financial auditing engagements with Matsu Audit Counsel.
Eligibility
Refunds relate to engagement deposits and prepaid fees described in a signed engagement letter. Website inquiries alone do not create fees or refunds.
Timeframe to request
Cancellation or refund requests should be sent in writing to hello@processapis.digital within fourteen days of the event giving rise to the request, or sooner if your engagement letter sets a tighter notice period.
Full refund
If we cancel an engagement before fieldwork begins for reasons within our control (for example, an unexpected independence conflict discovered after signing), the deposit and any prepaid fees are refunded in full.
Partial refund
If you cancel more than thirty days before the scheduled planning visit, we refund the deposit less an administrative charge of ¥50,000. Cancellations between fifteen and thirty days before planning may receive a fifty percent deposit refund. Cancellations within fourteen days of planning generally forfeit the deposit.
Non-refundable items
Fees for work already performed — planning hours, interim fieldwork days, and draft reporting — are non-refundable. Third-party costs billed at cost (for example, overnight lodging already incurred with your approval) are non-refundable once spent.
Work already started
Once planning or fieldwork has begun, fees are billed for time incurred at the rates in the engagement letter. Any unused prepaid balance after that billing may be refunded; there is no refund for completed stages.
Deposits
Year-end statutory audits typically require a thirty percent deposit to reserve calendar time. The deposit is applied to the final fee unless forfeited under the cancellation rules above.
Rescheduling
One reschedule with at least twenty-one days’ notice is allowed without forfeiting the deposit, subject to our remaining capacity. Further reschedules may require a new deposit.
No-shows
If client personnel are unavailable for a confirmed on-site day without twenty-four hours’ notice, that day may be charged as incurred and is not refundable.
Refund process and method
Approved refunds are processed within twenty-one business days to the original payment method or Japanese bank account used for the deposit. You will receive written confirmation of the amount and reference.
Contact for refund requests
Email hello@processapis.digital with the engagement letter reference, or write to 5972 Garry Union, 湖榎本市, 山梨県, Japan. Phone +81-6-301-1851 for clarification; written notice is still required to start a refund.
Exceptions
Engagement letters may set different notice periods for multi-entity groups or compressed reporting calendars. Where the letter and this page differ, the signed letter controls for that engagement.