Refund and cancellation policy
Last updated: 28 July 2026
This policy applies to professional engagements with Takumi Audit Bureau for financial audits, limited reviews, internal control assessments, agreed-upon procedures, and related advisory day work. It does not cover products, subscriptions, or goods we do not sell.
Eligibility overview
Fees are for professional time and engagement acceptance. Refunds depend on whether work has started, whether a deposit was paid, and whether cancellation or rescheduling was requested within the timeframes below.
Deposits
A deposit (typically 30% of the engagement fee) is due on acceptance of the engagement letter and reserves fieldwork dates. Deposits are credited toward the final fee when the engagement proceeds.
Cancellation by the client
- More than 14 days before planned fieldwork start: Deposit refunded minus an administrative fee of ¥50,000, unless the engagement letter states a different amount.
- Within 14 days before planned fieldwork start: Deposit is non-refundable. We may, at our discretion, credit up to 50% of the deposit toward a rescheduled engagement within six months.
- After fieldwork has begun: Fees for time incurred and out-of-pocket costs (travel, confirmations) are payable. Unused deposit balance, if any, may be refunded after deducting those amounts.
Rescheduling
One reschedule with at least 14 days’ notice is usually accepted without penalty, subject to team availability. Later reschedules may incur a rebooking fee of ¥80,000 or actual costs already committed for travel and inventory observation preparation.
No-shows and inaccessible sites
If management fails to provide agreed access to books, premises, or warehouse floors on scheduled days without timely notice, that day may be billed as incurred. Repeated denial of access may lead us to withdraw from the engagement under the engagement letter; fees for work performed remain due.
Work already started
Planning, risk assessment, document review, confirmations sent, and on-site days constitute started work. Partial refunds after start are limited to unused deposit after deducting time at the rates implied by the engagement fee or stated day rates, plus non-recoverable third-party costs.
Purchased materials and third-party costs
Confirmation postage, courier fees, travel tickets, and similar costs already incurred are non-refundable. We do not purchase inventory or client materials as part of our engagements; any client-supplied documents remain the client’s property.
Withdrawal or refusal of opinion
If we cannot obtain sufficient appropriate audit evidence, we may modify or disclaim an opinion, or withdraw, as professional standards require. Fees for work performed remain payable; this is not a “failed product” scenario and does not automatically trigger a full refund.
Refund method and timing
Approved refunds are returned by bank transfer to the account that paid the deposit within 21 business days of written approval. Processing time may extend if banking details are incomplete.
How to request a refund or cancellation
Email hello@appstreamx.digital with your engagement reference, reason, and preferred resolution. You may also write to 974 4th Street, 新西村区, 高知県, Japan, or call +81-1-976-8367.
Exceptions
If we cancel for reasons solely within our control (other than independence conflicts arising from information you withheld), we refund deposits in full for work not performed and discuss transition options. Mandatory independence withdrawals caused by newly discovered conflicts may be treated under the engagement letter’s termination clauses.