Scope

This policy applies to professional engagements described on this site: Audit Evidence Engagements, working paper organisation, and year-end evidence coordination. It does not cover goods, software licences, or subscription products, which we do not sell here.

Refund eligibility

Fees may be refunded in whole or in part when work has not started, when we cancel an engagement we cannot staff, or when a written engagement letter provides a specific refund right. Fees for work already performed are generally non-refundable.

Timeframe to request

Refund requests should be emailed to info@smartdatalinker.digital within 14 days of the event giving rise to the request (for example, our cancellation notice or your withdrawal before kickoff).

Deposits

A 30% deposit is typically due on signing the engagement letter for Audit Evidence Engagements. If you cancel more than 10 business days before the agreed kickoff and no substantive work has begun, the deposit is refundable minus a HK$2,000 administration charge. Within 10 business days of kickoff, the deposit is non-refundable unless we agree otherwise in writing.

Work already started

Once evidence mapping, document review, or coordination has begun, fees are charged for time and deliverables completed. Unused portions of a fixed fee may be partially refunded at our discretion after deducting completed work at our standard day rates.

Year-end retainers

Weekly retainers are billed for weeks commenced. Unused future weeks after a written cancellation are not charged. Weeks already started are payable in full.

Day-rate organisation work

Days booked and cancelled with less than 2 business days’ notice may be charged in full if we cannot reassign the coordinator. Earlier cancellations are not charged.

Non-refundable items

  • Third-party costs already incurred with your approval (for example, courier of confirmation letters)
  • Completed handover packs and indexes delivered
  • Administration charges stated above

Rescheduling

You may request one reschedule of the kickoff date without charge if notice is given at least 5 business days in advance and the new date falls within 60 days. Further reschedules may incur a fee stated in writing.

No-shows

If a scheduled on-site session at your office or at Great Eagle Centre is missed without 1 business day’s notice, that session may be charged as a half-day at our day rate.

Refund method and timing

Approved refunds are returned to the original payment method within 21 business days of approval. You will receive written confirmation of the amount.

How to request

Email info@smartdatalinker.digital with your engagement reference, reason, and preferred contact number. Phone: +852 2827 3668.

Exceptions

If an engagement letter states different commercial terms, that letter prevails for that engagement.