Legal

Refund & Cancellation Policy

Scope

This policy applies to professional fees for financial auditing engagements with Sora Ledger Counsel — including statutory audits, interim reviews, internal control assessments, and special-purpose reporting. It does not cover retail products, software subscriptions, or goods we do not sell.

Refund eligibility

Fees are tied to professional time and reserved calendar capacity. Refunds are considered when we cancel an accepted engagement for reasons within our control, or when a written engagement letter expressly provides a refund term. Prepaid amounts for work not yet started may be refunded in whole or in part as set out below.

Timeframe to request

Refund requests should be sent in writing to hello@autodataiq.digital within 14 days of the event giving rise to the request (for example, our cancellation notice or your withdrawal before fieldwork).

Full or partial refunds

• Before planning begins — If you withdraw after paying an initial deposit but before we commence planning procedures, we refund the deposit minus an administrative fee of up to 10% to cover engagement setup, unless the letter states otherwise.
• After planning, before fieldwork — Fees for planning hours already incurred are non-refundable; unused fieldwork deposits may be partially refunded at our discretion after deducting those hours.
• After fieldwork starts — Amounts corresponding to completed procedures are earned and non-refundable. Any unused final installment may be reduced rather than collected.

Non-refundable items

• Fees for completed audit procedures, issued reports, or delivered management letters
• Agreed third-party costs already incurred (for example, confirmation courier fees billed at cost)
• Time spent responding to information requests after you withdraw mid-engagement

Deposits

Statutory audits typically require a deposit on signing the engagement letter. Deposits secure dates on our calendar during busy March and December seasons. Deposit treatment on cancellation follows the stages above.

Cancellation by the client

Provide written notice. If inventory count attendance or multi-day fieldwork was reserved, cancellations within 10 business days of the start date may forfeit the deposit related to those days because replacement work rarely fills the slot.

Rescheduling

We will attempt to move fieldwork once without penalty when you give at least 15 business days’ notice and our calendar allows. Shorter notice may incur a rescheduling charge reflecting staff reallocation.

No-shows

If key client personnel are unavailable on agreed fieldwork days without notice, time held is billable and not refundable. We may pause the engagement until new dates are agreed.

Work already started

Once risk assessment, sample selection, or document review has begun, fees for that work are due even if you later decide not to proceed to an opinion. We will provide a status summary of procedures completed.

Purchased materials

We do not sell physical product kits. Any external confirmation or registry fees advanced on your behalf are billed at cost and are refundable only if the third party refunds us.

Refund process and timing

Approved refunds are processed to the original payment method within 21 business days of approval. Bank transfers within Japan may require account details we will request securely by email.

Exceptions

Mandatory cooling-off rights under Japanese consumer law apply only where the engagement qualifies as a consumer contract. Most company audits are business-to-business; the engagement letter controls. Nothing in this policy limits rights that cannot be waived by law.

Contact for refund requests

Sora Ledger Counsel · 399 Therese Squares, 富永区, 茨城県, Japan · +81-8-305-4100 · hello@autodataiq.digital