Terms of engagement & website use

## Acceptance By browsing this website you agree to these terms. Requesting an audit or assurance proposal does not create a professional engagement until both parties sign an engagement letter. ## Services described on this site Descriptions of statutory financial statement audits, limited reviews, opening-balance support, and agreed-upon procedures are informational. Scope, fees, deliverables, and timelines are defined only in the engagement letter for each matter. ## Intellectual property Website copy, layout, and original materials belong to Coral Bay Assurance Bureau. You may not copy substantial portions for commercial use without written permission. Working papers from engagements remain our property; reports issued to you may be used for the statutory or contractual purposes stated in the letter. ## Client responsibilities You remain responsible for preparing financial statements, maintaining books and records, and providing complete and timely information. Delays in providing trial balances, inventory access, or confirmations may extend timelines and affect fees as set out in the letter. ## Liability To the extent permitted by applicable law, Coral Bay Assurance Bureau is not liable for indirect or consequential loss arising from use of this website. Professional liability for assurance work is governed by the engagement letter and applicable professional standards, not by these website terms alone. ## Governing law These terms and any dispute arising from use of this website are governed by the laws of Japan. Courts with jurisdiction in Niigata Prefecture shall have competence unless the engagement letter specifies otherwise for a particular matter. ## Changes We may update these terms by posting a revised version on this page. Continued use of the site after posting constitutes acceptance of the revised terms. ## Contact Questions about these terms: hello@connectivity-serversnet.digital · +81-1-277-3273 · 9976 E North Street, 湖日高町, 新潟県, Japan