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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

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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. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.

Due diligence: an M&A value creation approach

The book offers practical guidance on the mergers and acquisitions process, covering strategic planning, candidate pursuit, target evaluation, contract negotiation, through post-acquisition integration. It contains chapters on growth strategy, preparing for due diligence, conducting the due diligence review, and risk management.

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

Covers the history of hedge funds, transparent management of a fund, raising money for a hedge fund, supporting staff, and fraud. The appendices include a due diligence questionnaire, a resource guide, and the historic performance of certain hedge funds.

Mergers and acquisitions: business strategies for accountants

An overview of mergers and acquisitions with more detailed chapters on matters of interest to accountants. It includes sections on candidate search and qualification, corporate valuation, preparing for and executing due diligence, deal financing, taxation aspects, and the regulation of M&A.

New CFO financial leadership manual, The

Aimed at CFOs who need to learn about their role in the organisation. It provides strategies for effective finance management. There are chapters covering accounting and audit, financial analysis, funding, and business operations management. The book includes appendices with checklists for best practice, performance measurement, and due diligence.

Venture capital funding: a practical guide to raising finance

Step by step guide to raising venture capital for a business. Includes sections on researching investors, dealing with shareholders, due diligence, investment vehicles, legal issues, and the experience of running a business with venture capitalists on the board.

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 leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Dealmakers struggle with tech M&A due diligence

Article discusses how technology M&A deals require a different due diligence process to traditional M&A, especially for data privacy issues.

Giving digital diligence its due

The article discusses the need for investors to extend their merger and acquisition (M&A) due diligence to include digital diligence that caters the company's digital strategy and capabilities strengths and weaknesses as well. The need for companies to prepare for cyber breaches is also explored.

How fee details can make or break a takeover

If an acquiring advisory firm doesn't adequately consider the nuts and bolts of a seller's fee structure and billing processes, headaches are guaranteed. The article discusses the importance of identifying the fee structure and billing processes of registered investment advisors (RIAs) firm prior to its acquisition and takeover. It explains the legal consequences of fee schedules under due diligence, billing processes, and fee adjustments. It notes the expertise and talent of advisors to retain clients.

Crystal ball gazing

Richard Pepler looks at the rise of the alternative funding finance market and makes some predictions on what the future holds for this fast growing sector.

Eyes wide open: broader due diligence for a more complex China market

The article discusses the importance of due diligence in helping companies make better decisions and manage risk while doing business in emerging markets such as China.

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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.

Anti-money laundering client due diligence
Technical helpsheet issued to help members with some of the more common questions on client due diligence to prevent money laundering

 

Other resources

Acquisition due diligence checklist
Checklist of items that should be investigated as part of an acquisition analysis. Published by Accounting Tools (US website).

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

Charities: due diligence, monitoring and verifying the end use of charitable funds
Due diligence guide and Checklist (chapter 2 tool 8: Know your partner) designed to help charity trustees with mergers or collaborations. Published by the Charity Commission in 2011.

Due diligence on UK-based third parties
This guide from the Fraud Advisory Panel, explains how to conduct basic due diligence on UK-based third parties.

Hedge fund due diligence
Articles and information on due diligence in relation to hedge funds. Requires free registration.

M&A due diligence for  CFOs - part 1
Buyer: Guidance for small and mid-sized organisations from CIMA. Includes a checklist. Published 2016.

M&A due diligence for CFOs - part 2

Seller: Guidance for small and mid-sized organisations from CIMA. Includes a checklist. Published 2016.

Articles and books in the Library collection

Selected books

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.

Selected articles

Under the surface
H. Kanczula. Tax Adviser, August 2017 p18-20
This article provides an overview of the common issues encountered when undertaking tax due diligence on smaller companies

Responsibility pays
T. Clare. Corporate Financier. No.191. April 2017. pp.30-31
Article outlines the ten key areas to address when tailoring the scope of vendor environmental and health & safety due diligence.

Buying a business - due diligence and potential risks
Caroline Stark and Phil Fean. Accountancy Jan 2017 p1-2
Advice on due diligence concerning potential mergers and acquisitions, particularly focusing upon significant issues when planning such a move and whether a business under consideration for a merger or acquisition is subject to pending or potential litigation.

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