Due Diligence (Investigação para Aquisição)

The expression “due diligence”literally means “duecaution” or “previous diligence”, however, it was coined and adopted in the market of audit and investment companies,and its actual meaning is “investigation for acquisition”.

The main objective of a due diligence provide assistance in the negotiation on the purchase and sale of companies or investments, and can be engaged by the party interested to sell or to purchase, and in some situations it can be engaged by both.

Technically, it refers to agreed-upon proceduresof audit and, accordingly, the procedures to be adopted in a due diligence, as well as the extent in which they shouldbe adopted are defined in conjunction with the contracting party and the engaged audit firm.

The procedures usually involve the financial, inventory, assets, tax, legal and labor areas, with the purpose of identifying possible risks or situations that may significantly affect the accounting or equity position, or the market value of the company under negotiation, therefore, the due diligence service can be considered an essential tool in situations of acquisition or disposal of companies or investments.

In plainlanguage, it refers to a work aimed at identifying and valuing accounting and legal assets and liabilities that will provide more assurance in negotiation to the involved parties(buyers, sellers, shareholders or investors).

As it is a complex procedure that in most times is carried out in secrecy, for results to be accurate, timely, relevant and impartial, it is essential that the audit firm engaged to assist the parties have an extremely qualified multidisciplinary technical staff, as well as internal procedures that value ethics, zeal, confidentiality and independence.

With dozens of works carried out since it was created, UniQue counts on a multidisciplinary team composed of qualified, experienced and highly trained professionals to meet all needs of our clients, offering the necessary support during the agreed-upon period.

As a result of our due diligence work, we provide a report containing all adopted procedures, detailing the result achieved with the adoption of procedures, the risks and exceptions found, as well as an assessment of these risks, whenever possible, for decision making.

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