Refund & Cancellation Policy

Scope

This policy applies to fees and deposits for financial auditing and related assurance engagements with Mori Trust Audit (statutory audits, internal control assessments, consolidation support, and agreed-upon procedures). It does not cover goods, software licences, or subscription products — we do not sell those.

Engagement fees

Fees are set in a written engagement letter. A 30% deposit is typically invoiced on signing. The balance is due on delivery of the signed report or factual findings report, unless the letter states otherwise.

Full refund eligibility

A full refund of amounts paid is available if:

• We cancel the engagement before fieldwork for reasons within our control; or
• You withdraw in writing before we have begun planning procedures listed in the engagement letter, and no meaningful work has started.

Partial refunds

If you cancel after planning or fieldwork has begun, we invoice time incurred at the rates implied by the engagement fee (or stated hourly rates in the letter), plus non-recoverable third-party costs (for example travel already booked with approval). Any deposit remaining after that settlement is refunded. If incurred work exceeds the deposit, we invoice the difference.

Non-refundable items

• Third-party costs already incurred with your approval (travel, confirmation courier fees)
• Work completed on draft findings packs or working papers before cancellation notice
• Fees for engagements fully delivered (signed opinion or findings report issued)

Timeframe to request a refund

Send written cancellation or refund requests within 14 days of the event giving rise to the request (cancellation date or our notice of inability to proceed). Include the engagement reference and invoice numbers.

Process & timing

1. Email hello@devopsnavi.digital with the subject “Refund request” and your engagement details.
2. We confirm receipt within five business days.
3. Approved refunds are processed within 21 business days to the original payment method where possible.

Rescheduling

Year-end fieldwork dates may be rescheduled once without charge if you give at least ten business days’ notice and alternative dates within the same reporting season are available. Later changes may incur a rescheduling fee covering staff reassignment, stated in writing before the new dates are locked.

No-shows

If client sites are inaccessible on agreed observation dates without timely notice, time set aside may be charged and a new date scheduled subject to availability. Inventory observation that cannot be completed may delay the opinion date under the engagement letter.

Work already started

Once planning memoranda, request lists, or fieldwork have commenced, cancellation follows the partial refund rules above. We retain working papers as required by professional standards even if the engagement ends early.

Exceptions

Engagement letters may set bespoke cancellation terms for complex multi-entity audits; where they conflict with this page, the signed letter prevails.

Contact

Refund and cancellation requests: hello@devopsnavi.digital · +81-5-563-1029 · 63494 N Division Street, 千代町, 和歌山県, Japan