Due Diligence (DD) audits

The Due Diligence (DD) audit is the most extensive company analysis within the scope of preparation and subsequent execution of transactions. Thereby, the essential influence factors can be exactly demonstrated and examined.
Aim of the DD is to reduce the imbalance of information between the parties involved in a company’s transaction. It serves the purpose of receiving decision-relevant information by means of disclosure of company information. The appraisal of that information is essential for the basic going-concern value in the case of purchase price negotiations. In addition, it gives the basis for the contractual and fiscal aspects of the transaction.

In this context we offer the following special audits:

Financial Due Diligence audits
This audit analyses especially the company’s year-end closing balances as well as providing a plausibility assessment of budgetary accounting.

Tax Due Diligence audits
This contains the analysis of a company’s tax risks, but also the analysis of organisational options of a transaction for tax optimisation.

Legal Due Diligence audits
This is the analysis of the legal framework of a company. It also contains the detection of possible contract risks, liability or warranty claims of the company to allow suitable contractual arrangements for the whole transaction.


Michael Carl, Wirtschaftsprüfer/Steuerberater