This due diligence checklist is a mixture of my own original checklist plus the contents of everybody else's check list that I have ever come across. Many of the items will have been added with the benefit of hindsight. As the nature and scope of commercial activities continues to change, more gaps will open up so if your experience suggests that other matters should be covered, please Email Roger Baden-Powell with suggested extensions to the list.
There will rarely be enough time or money to investigate every aspect of a potential acquisition. Where to target limited resources is therefore a matter of judgement. The following checklists highlight areas that should be considered.