Terms of use

These terms apply to your use of the Sumi Balance Advisory website at cloud-connectivitycom.digital and to enquiries submitted through it. Formal audit engagements are governed by a separate engagement letter; where the two conflict, the engagement letter controls for that work.

Acceptance

By browsing this site or submitting a form, you confirm that you have read these terms. If you do not agree, please discontinue use of the site and contact us by telephone or post instead.

Services described

Pages describing financial auditing engagements, fees, and timelines are informational. They do not create an auditor–client relationship until both parties sign an engagement letter and independence confirmations are complete.

Intellectual property

Text, layout, and original graphics on this site belong to Sumi Balance Advisory or its licensors. You may quote short excerpts for internal business evaluation with attribution. You may not republish Field Notes articles in full without written permission.

No professional advice via the website alone

Field Notes and general descriptions of audit procedures are educational. They are not a substitute for an engagement tailored to your entity’s ledgers, contracts, and reporting framework.

Liability

To the fullest extent permitted under the laws of Japan, Sumi Balance Advisory is not liable for indirect or consequential loss arising from use of this website, including reliance on fee ranges or timelines published for guidance. Liability arising from signed audit engagements is limited as stated in the relevant engagement letter and applicable professional standards.

Governing law

These terms are governed by the laws of Japan. Courts with jurisdiction in 島根県 shall have exclusive competence over disputes arising from website use, unless mandatory consumer protections require otherwise.

Contact

Questions about these terms: hello@cloud-connectivitycom.digital · +81-8-118-8769 · 9389 Lane Freeway, 千田村, 島根県, Japan