Reporting on the findings of the due diligence review in a share purchase transaction
Reporting on the findings of the due diligence review in a share purchase transaction

The following Corporate guidance note provides comprehensive and up to date legal information covering:

  • Reporting on the findings of the due diligence review in a share purchase transaction
  • The reporting process
  • Drafting the legal due diligence report

This Practice Note is part of the Share purchase transaction toolkit.

The reporting process

Each adviser engaged to conduct due diligence should both report their key findings (especially any key issues and problems) as they are discovered and also then prepare a due diligence report to highlight material issues arising from their review exercise.

The advisers’ engagement letters should set out the agreed timing, form and content of the due diligence report.

Draft or interim reports may be prepared and circulated periodically throughout the process, so that material issues can be dealt wi