Due Diligence

In the context of the emerging trend of scaling up business, its reasonable structuring is an essential condition for financial stability and permanent growth. Undoubtedly, the effectiveness of the decision on changing the business structure directly depends on the completeness of the initial information and its competent analysis.

We propose the conducting of agreed procedures of Pre-investment audit (Due Diligence).

Pre-investment audit is carried out at the conclusion of mergers and acquisitions. The pre-investment audit procedure is designed for obtaining the information that determines investment decisions and management decisions when concluding business acquisition / alienation transactions. Pre-investment audit reveals which cash flow is generated by the investee and also denotes legal, tax, financial, operational and management risks.

The audit is carried out in the shortest time required by the customer in the mode of absolute confidentiality by the combined team of legal, financial and tax consultants of the United Experts Group.

The result of a pre-investment audit is a report that includes:

• Management reporting prepared using the basic principles of international accounting;
• The main legal, financial, management and tax risks identified during the audit process;
• Determination of the amount of reserves that must be created to cover the potential outflow of resources of the investee or investor;
• Additional aspects that may be of interest to the customer in the event of a positive decision on the investments, in particular, the adequacy of the level of management systems, life support and the possible synergistic effect of the merger (purchase).

The report shall be the property of the customer and without its consent shall not be subject to transfer to the third parties, including supervisory authorities.