A practical guide to the automatic exchange of information rules legislation within the UK, covering the requirements of the OECD Common Reporting Standard (CRS) and the US Foreign Account Tax Compliance Act (FATCA). The handbook summarises the impact of Brexit, who is affected and how, due diligence requirements and other forms of international information exchange such as anti-money laundering rules and bi-lateral double taxation treaties.
Access a range of articles, books and online resources on the subject of due diligence.
What's on this page?
- Online articles
- Useful links: guidelines, checking services, articles
- Articles and books in the Library collection
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 email@example.com.
Checklists for due diligence
Contains checklists covering the legal, financial and commercial aspects of due diligence, as well as other areas such as IT, intellectual property, and environmental risks. Each checklist includes a short introduction providing guidance on best use.
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.
Tech M&A: 10 key IP considerations for investors
Article give ten tips for investors on due diligence into a target's Intellectual Property (IP).
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.
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.
Corporate finance guidelines
Guidelines in due diligence are available to members of the Corporate Finance Faculty.
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
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
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.
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
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.
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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