Akkredit Könyvvizsgáló és Adótanácsadó Kft.

Before a company acquisition, purchase of an ownership interest, investment, or significant business cooperation, annual financial statements alone rarely provide a complete picture of the company’s actual financial position. The purpose of financial and tax due diligence is therefore to uncover the economic substance behind the numbers: to understand how sustainable the reported earnings are, what financing and working capital requirements the business has, and whether there are liabilities or tax risks that could affect the value of the transaction. For this reason, transaction due diligence typically focuses on areas such as quality of earnings, normalized working capital, net debt, and debt-like items.

The scope and depth of the due diligence are always tailored to the planned transaction. We may examine historical profitability and its one-off or non-recurring elements, accounts receivable and payable, inventories, cash flow, financing, related-party relationships, and significant liabilities. On the tax side, the focus is on the taxes, returns, previous tax audits, and potential exposures that are material to the transaction. The objective is not to complete a generic checklist, but to identify the issues that may genuinely influence the decision-making process and the potential purchase price mechanism.

The result is a clear, prioritized overview of the financial and tax risks identified. This can help the buyer structure the purchase price and contractual protections, while also helping the seller recognize and address potential issues before the transaction. By combining its audit and tax expertise, Akkredit Kft. aims to extract the conclusions that truly matter to decision-makers from large volumes of financial data.