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Due diligence

Access a range of articles, books and online resources on the subject of due diligence.

What's on this page?

  • eBooks
  • Online articles 
  • Useful links: guidelines, checking services, articles
  • Articles and books in the Library collection

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com
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F  +44 (0)20 7920 8621

eBooks

The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users.

Due diligence: an M&A value creation approach

A guide to mergers and acquisitions with an emphasis on the due diligence process.

Mergers and acquisitions: business strategies for accountants

Introduction to M&A from an American accounting perspective.

The long and short of hedge funds: a complete guide to hedge fund valuation and investing

The hedge fund industry from a US perspective.

The new CFO financial leadership manual

Understanding the role of a chief financial officer.

Venture capital funding: a practical guide to raising finance

Deals with the process and consequences of raising venture capital for a business.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Do's and dont's of due diligence

Due diligence is essential when undertaking an accounting firm merger or sale; this article explains the business risks that need to be reviewed.

Growing together

The article covers mergers and acquisitions and the key issues that need to be considered.

Lessons to be learned from Titcheners' collapse

The article discusses the lessons that businesses can learn from Titcheners' bankruptcy in Thames Valley, England.

Merging with care

The article focuses on the pitfalls that need to be avoided when companies decide to merge to hedge the economic crisis.

Setting the record straight

The Money Laundering Regulations 2007 came into force on 15 December 2007, principally updating requirements around 'know your client' (now called 'customer due diligence') processes.

Effective global intellectual property due diligence

The article discusses the importance of intellectual property (IP) due diligence and how to do due diligence in a global context.

Human due diligence

Most companies do a thorough job of financial due diligence when they acquire other companies. But all too often, deal makers simply ignore or underestimate the significance of people issues in mergers and acquisitions.

Due diligence before buying or selling an accounting practice

Details factors to be considered in a due diligence review before buying or selling an accounting practice (in the United States).

When to walk away from a deal

Deal making is glamorous; due diligence is not. That simple statement goes a long way toward explaining why so many companies have made so many acquisitions that have produced so little value.

Useful links

ICAEW

Corporate finance guidelines 
Guidelines in due diligence are available to members of the Corporate Finance Faculty.

Due diligence checks 
Details of the due diligence checks available to ICAEW members as part of the Library & Information Service's company research services.

Other resources

Acquisition due diligence checklist 
Checklist containing possible due diligence items that should be investigated with regards to an acquisition target published by Accounting Tools (US website).

Buying a business: Due diligence checklist 
Checklist for small businesses wishing to acquire another company from FindLaw (US website).

Due diligence checklist 
Checklist for charities to aid trustees in understanding the due diligence process with regards to mergers or collaborations. Published by the Charity Commission in September 2009 as part of Making mergers work: Helping you succeed

Financial due diligence 
Article published on the AccountancyStudents site which discusses the basics of due diligence and how it differs from statutory audit.

Hedge fund due diligence 
Articles and information on due diligence in relation to hedge funds on the BarclayHedge web site.

IT security due diligence 
Information from Watson Hall on IT security due diligence, including a security due diligence checklist for web applications and websites.

Make sure a business is worth buying: due diligence 
Overview from Business Link of the due diligence process when buying an existing business.

Preparing for financial due diligence 
Article published in November 2007 in Business Week on the steps to take to prepare for financial due diligence as part of a financing deal. Provides a checklist covering the areas of how the funds will be used, explanation of the business model/budgets and a legal review.

Articles and books in the Library collection

Selected books

Click on the links below to see our catalogue record and holdings for each book. To find out how you can borrow books from the Library please contact us or see our guide to book loans.

Due diligence- a practical guide: commercial and legal advice
V.Williams (Jordan Publishing, 2013, 283 pages)
A guide to the purpose of legal due diligence and the tools required to undertake the process. Includes a series of sample documents which form the principle documents required in a due diligence process.

Anti-bribery due diligence for transactions: guidance for anti-bribery due diligence in mergers, acquisitions and investments
P.Wilikinson (Transparency International, 2012, 27 pages)
A practical guide for companies on undertaking anti-bribery due diligence; it reflects the approach for corporate anti-bribery programmes set out in the Business Principles for Countering Bribery.

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

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