1. Our approach

The fee for each assignment is agreed in writing before we start. Payments may be taken in advance, in stages or on completion, as set out in your proposal or engagement letter. Where there is a conflict between this policy and your engagement letter, the engagement letter applies.

2. Free consultations

Our initial consultation is free, so there is nothing to refund. If we agree a paid consultation in advance and you cancel with at least one business day of notice, we will refund or credit it in full.

3. When you may be entitled to a refund

• You paid in advance and we have not started the work. We will refund the amount in full, less any non-recoverable third-party costs already paid.
• You cancel part-way through an assignment. We will keep the fee for work completed and costs incurred up to the date you tell us, and refund the unused balance of any advance payment.
• We are unable to deliver the agreed service for reasons on our side. We will refund the part of the fee that relates to work not delivered.
• You were charged by mistake or twice. We will correct it and refund the difference.

4. When a refund does not apply

• Work that has already been completed and delivered to you, such as filed returns, finished accounts, issued audit reports or processed payroll.
• Government fees, stamp duties, penalties, filing charges and other third-party costs that we have paid on your behalf and cannot recover.
• Dissatisfaction with an outcome that depends on facts, authorities or laws outside our control, for example the assessment decision of a tax authority.
• Delays or extra work caused by late, incomplete or inaccurate information from you.
• Retainer and monthly service fees for a period that has already begun. You may stop the service by written notice, and it ends at the close of the current period.

5. If you are unhappy with our work

Please tell us as soon as possible and within 14 days of delivery so that we can look into it. Where the work does not meet the agreed scope or professional standards, we will first correct it at no extra charge. If we cannot put it right, we will discuss a fair partial or full refund or credit for the affected work.

6. How to request a refund

• Email info@masassociates.lk or call +94 76 776 0421 with your name, invoice number and the reason for your request.
• We will acknowledge your request within two business days and let you know our decision within 10 business days after we have the information we need.

7. How refunds are paid

Approved refunds are paid in Sri Lankan Rupees to the account or method used for the original payment, or by bank transfer to an account you confirm in writing. Bank charges, where applicable, may be deducted. Allow up to 14 business days for the money to reach you.

8. Changes to this policy

We may update this policy from time to time. The date at the top of this page shows when it was last changed (27 October 2026). Changes do not affect engagements already agreed.

9. Contact us

If you have any question about this document, please contact MAS Associates:

• Address: No. 545/1, Sri Sangaraja Mawatha, Colombo 10 (3rd Floor of Nations Trust Bank)
• Phone: +94 76 776 0421
• Email: info@masassociates.lk
• Office hours: Monday to Friday, 9:00 AM to 5:00 PM