Centsense Consulting Limited’s services are advisory, compliance-based, and are time-bound. Accordingly:

• Fees paid are non-refundable once an engagement has commenced, as services involve the application of professional judgment, expertise, and time.
• A refund may only be considered where:
  • Centsense materially fails to deliver the agreed scope of work without reasonable cause, or
  • Services delivered are demonstrably inconsistent with the signed engagement letter or contract.
• Refund requests must be submitted in writing within seven (7) days of delivery of the disputed service or deliverable.
• Refunds shall not be issued for:
  • Change of client instructions or scope after commencement
  • Delays caused by late, incomplete, or inaccurate client information
  • Services already rendered, advisory opinions issued, or statutory filings submitted to regulators
  • Penalties or interest imposed by statutory authorities
• Where approved, refunds are limited strictly to the portion of fees relating to services not yet performed.
• Approved refunds are processed within 14–21 working days.

As consulting services are intangible and non-returnable, Centsense applies service adjustment and re-engagement principles instead of traditional return or exchange rules.

• Clients may request: Clarifications, Minor corrections, or Revisions, provided the request falls within the originally agreed scope of work.
• Requests must be made within five (5) working days of delivery of the relevant output.
• Requests arising from new client instructions, previously undisclosed information, or changes in tax law after delivery shall constitute a variation and may attract additional fees.
• Centsense reserves the right to decline requests that conflict with Kenyan law, professional standards, or ethical obligations.

Under Kenyan tax and statutory laws, late payment or filing may attract penalties and interest of up to 1% per month. Centsense is NOT responsible for penalties arising from:

• Late or incomplete client data or delayed funding of statutory payments.
• Inaccurate information supplied by the client.
• System failures beyond Centsense’s control.

Note: For donor-funded projects, penalties are generally non-allowable costs.