Refund and cancellation policy

## Scope This policy applies to professional fees for financial auditing and related engagements with Scale Data. It does not cover goods, software subscriptions, or services we do not offer. ## Engagement fees are professional services Audit and review work is billed under a signed engagement letter. Fees compensate planning, fieldwork, and reporting time — not a retail product that can be returned unused. ## Eligibility for refunds - **Deposit / retainer before fieldwork:** If you cancel in writing before we begin planning procedures, we refund the unused retainer minus any non-recoverable third-party costs already incurred (for example, confirmation service fees), usually within 14 business days. - **After planning has started:** Time already spent on independence checks, planning, and file setup is non-refundable. Unused prepaid amounts for work not yet performed may be refunded on a pro-rata basis at our discretion, documented in writing. - **After fieldwork has started:** Fees for days worked, travel booked for inventory observation, and completed procedures are non-refundable. We may invoice for work performed if not already covered by amounts paid. ## Full or partial refunds Full refunds apply only when we cancel the engagement for reasons solely within our control (for example, we cannot maintain independence) and no substantial work has been delivered. Partial refunds may apply when a reduced scope is mutually agreed after a deposit was paid for a larger engagement. ## Non-refundable items - Completed audit opinions and issued reports - Management letters and findings memos already delivered - Travel and accommodation already booked for agreed site visits, unless refunded by the vendor - Third-party confirmation or specialist costs already committed ## Cancellation and rescheduling Cancel or reschedule in writing to info@scale-data.digital. Rescheduling more than ten business days before planned fieldwork is usually accommodated without extra fee. Shorter notice may incur a rescheduling charge reflecting staff hold time, disclosed before confirmation. ## No-shows If client contacts are unavailable on agreed fieldwork dates without at least two business days’ notice, we may charge for the reserved days and rebook subject to availability. ## Work already started / materials Working papers prepared for your engagement remain our professional records. Copies of deliverables already issued are not “returned” for a refund. Purchased materials or confirmation fees that cannot be cancelled are charged through. ## Processing time and method Approved refunds are processed within 14 business days to the original payment method where possible, or by bank transfer to an account you nominate in writing. ## How to request a refund Email info@scale-data.digital with your engagement reference, reason for the request, and payment details used. You may also call +88622267433445. Our office address is No.284,ChungyangRd.,Sec.3TuchengTaipei. ## Exceptions Mandatory cooling-off rights under Taiwanese consumer law, where applicable to the contracting party, take precedence over this policy to the extent required.