Terms of engagement
These terms apply to advisory fieldwork by NodeService Path Advisory on payroll processing applications. A signed engagement letter controls if it conflicts with this page.
Who we are
NodeService Path Advisory practises from Persiaran Damai, Seksyen 11, Shah Alam, Selangor, 40100. Contact: engagements@nodeservicepath.digital, +60 03 4256-7754.
What an engagement is
We perform a financial audit of a payroll processing suite — sampling calculations, reconciling statutory files, and walking application controls — as described in the engagement letter. Unless that letter expressly appoints us as statutory auditor under Malaysian law, our findings letter is advisory. It is not an audit opinion on the employer’s financial statements and it is not a certification of the software vendor.
Your responsibilities
You provide lawful access to the suite, to redacted or controlled extracts, and to the statutory files that were submitted for the period. You remain responsible for paying staff, filing KWSP, PERKESO, EIS and LHDN returns, and for decisions you take after reading our findings. You warrant that you have authority to show us the data we need.
Confidentiality and working papers
Employee-level data stays in numbered working papers. We do not use it to train models, to market services, or to brief other clients. We retain papers for seven years unless the letter sets a different period, then destroy them by shredding or secure deletion. You may inspect the pack that supports your own findings letter on reasonable notice at the Shah Alam desk.
Independence
We will not configure, implement, or operate the suite we are asked to test in the same period. If we have done pre-implementation reading on a suite, a later live-cycle audit of the same employer is only accepted if the letter discloses that prior work.
Fees
Fees are quoted in ringgit in the letter, usually as a fixed engagement fee plus agreed out-of-pocket travel. They are informational on this website. No payment is taken through the site. Invoices are due as stated in the letter. See fees and refunds for cancellation and incomplete fieldwork.
Limitation of liability
Our liability for an engagement is limited to the fees paid for that engagement, except in cases of fraud or where Malaysian law does not allow a limit. We are not liable for statutory penalties, underpaid wages, or contribution shortfalls that arose before or after the sample period, or for losses from decisions taken without reading the exceptions list in full.
Governing law
These terms are governed by the laws of Malaysia. Courts of Selangor have non-exclusive jurisdiction. Nothing here limits rights you have under the Consumer Protection Act 1999 where that Act applies.
Changes
We may update this page for future enquiries. Work already under a signed letter keeps the terms in that letter.