Financial & Accounting Due Diligence.Audit-led financial and accounting due diligence with focus on the integrity of historical numbers.

Why this matters

Audit-led due diligence sits separately from transaction-side financial DD. It addresses the integrity of the historical numbers themselves: accounting policy choices, revenue-recognition cut-offs, related-party balances, and the working-capital and net-debt items that affect the closing-balance-sheet adjustment but originate in the books.

What's inside

6 engagements under Financial & Accounting Due Diligence, each with a dedicated page. Click any for the full brief.

Quality of Earnings (Audit Lens)

Adjusted EBITDA reconstructed from the audited financials, with normalising adjustments for one-off items, related-party charges run through the P&L, and revenue recognised outsid…

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Net Working Capital Targets

The historic monthly NWC profile, the proposed target, and the items that will move at completion.

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Net Debt Walk

Reported debt, debt-like items, restricted cash, and the trapped-cash question that comes up on every cross-border deal.

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Accounting Policy Mapping

Where the target's IFRS or local-GAAP policy choices differ from the acquirer's, the diligence quantifies the alignment cost and the timing.

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Related-Party Transaction Map

Common-ownership, common-management, and below-arm's-length pricing combinations are mapped onto the income statement.

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Auditor Coordination & Sign-Off Risk

Where the target's incumbent auditor has flagged matters likely to affect a re-issuance, we coordinate with the audit team to surface the risk pre-signing rather than discovering…

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