The purpose of this document is to provide a list of items to consider when performing due diligence on a potential acquisition. It lists financial items to consider during this process and should be customized to fit the nature of the acquisition process.

This checklist focuses on the following areas: financial accounting and information systems, carved-out procedures (assumptions), financial statements (for the past financial years), investments/joint ventures, internal controls, human resources, balance sheet (for the latest financial year), income statement (for the latest financial year), contingent liabilities (as of the latest fiscal year-end), and more.