• Delegates unable to attend the 18^th World Congress of Accountants after having paid their registration fees must provide a written request for their refund.


• All approved refunds will be processed and issued within 60 days after the World Congress.


• For cancellations received on or before 6 October 2010 participant will receive a 50% refund.


• For cancellations received on or after 7 October 2010, no refunds will be made.


• In the event of natural disaster that prevents the WCOA 2010 delegate from attending the World Congress, WCOA 2010 Secretariat reserves the right to retain USD200 as a contribution to delegate registration, venue, marketing and central administrative costs.