Refunds & cancellations

How deposits, incomplete fieldwork, and cancelled consolidation engagements are handled.

Scope

This policy applies to professional fees and deposits for multi-entity consolidation audits, intercompany elimination reviews, group reporting pack assurance, and component auditor coordination offered by Appinfraconnect. It does not cover products, merchandise, software licences, or delivery models we do not provide.

Engagement acceptance

Work proceeds under a signed engagement letter. Indicative website fee ranges are not invoices. A deposit (commonly 30% on first-year consolidation audits) may be due on acceptance.

Cooling-off before fieldwork

If you cancel in writing before we commence planning fieldwork or issue group instructions to component auditors, we refund deposits in full within 14 business days, less any documented third-party costs already incurred at your request (for example travel booked with your approval).

After fieldwork has started

Once planning or substantive testing has begun:

  • Fees for time and costs incurred are chargeable based on progress documented in the file
  • The unused portion of a fixed fee or deposit may be refunded partially, calculated as fixed fee minus fair value of work performed
  • If cancellation occurs after elimination testing or component visits are substantially complete, deposits are generally non-refundable, and the balance for completed phases remains due

Non-refundable items

  • Fees for completed phases described in progress billings
  • Approved out-of-pocket travel to subsidiaries already taken
  • Component auditor fees already committed under group instructions you authorised
  • Administrative charges stated in the engagement letter for late cancellation within 10 business days of a scheduled field visit

Rescheduling

You may reschedule fieldwork once without penalty if you give at least 10 business days’ notice and the new dates fall within the same reporting season. Further rescheduling or notice inside 10 business days may incur a rescheduling charge up to 15% of the engagement fee to cover team reallocation.

No-shows and access failures

If management or a material component denies agreed access on a scheduled date without timely notice, we may charge for the wasted day and re-plan at the next available slot. Repeated access failures may lead to withdrawal from the engagement under professional standards; fees for work performed remain payable.

Withdrawal or disclaimer of opinion

If we must withdraw or issue a modified report because of scope limitation caused by management, fees for work performed are due; unused deposit balances may be refunded only for phases not started.

Refund method and timing

Approved refunds are paid to the original payer by bank transfer within 14–21 business days after written agreement of the amount. We do not refund in cash at the office.

How to request a refund or cancel

Email info@appinfraconnect.digital with your engagement reference, or call +852 2859 0888. Write to Shun Tak Centre, 168-200 Connaught Road Central, Sheung Wan, Hong Kong. We confirm receipt within two business days.

Exceptions

Nothing in this policy limits rights you may have under Hong Kong law that cannot be excluded by contract. Engagement letters may set additional terms for a specific mandate; where they conflict on commercial points, the signed letter prevails for that engagement.