Refunds & cancellations

## Eligibility Refunds apply to fees paid directly to Intelligentbackends under a signed engagement letter or written fee confirmation. Website inquiries do not create fees. This policy does not cover third-party bank confirmation charges paid to banks. ## Timeframe to request Refund or cancellation requests should be sent in writing to info@intelligentbackends.digital within fourteen days of the event giving rise to the request (for example, cancellation notice or disputed invoice), unless the engagement letter sets a different window. ## Full refunds A full refund of amounts paid is available if we cancel the engagement for reasons within our control before fieldwork begins, or if you cancel in writing before we have commenced planning work and before any deposit becomes non-refundable under the letter. ## Partial refunds If you cancel after planning or fieldwork has started, we invoice for work performed and recoverable expenses. Any unused deposit balance may be refunded. Time already spent on risk assessment, request lists, or on-site days is non-refundable. ## Non-refundable items Non-refundable items include completed opinion or report issuance fees once delivered, third-party confirmation fees already paid, and travel costs incurred for scheduled site visits you cancel with less than five business days’ notice. ## Process Email info@intelligentbackends.digital with your engagement reference, the amount, and the reason. We confirm the calculation in writing. Approved refunds are processed to the original payment method within fourteen business days where the payment network allows. ## Cancellations & rescheduling You may reschedule fieldwork once without penalty if notice is given at least ten business days before the planned start, subject to our availability. Shorter notice may incur a remobilization fee stated in the engagement letter. ## Deposits Statutory audits on multi-entity groups often require a deposit on signing. Deposits secure calendar time and are applied to the final invoice. Deposits become partly or fully non-refundable once planning begins, as specified in your letter. ## No-shows If scheduled site access is not provided on an agreed date without timely notice, the related day fee remains chargeable. ## Work already started Open items lists, draft findings, and draft reports remain our working papers. Fees for stages completed are due even if you later appoint another firm. ## Exceptions Nothing in this policy limits non-waivable rights under Taiwan law. Engagement letters prevail if they set more specific commercial terms for a particular client.