[Lisa Chan]

Due diligence is an integral part of the transaction process extending to certain activities in post-merger/acquisition. It is no longer seen as data/document verification or tax/regulatory compliance or recommendation of how to incorporate necessary clauses in SPA. It also attributes to the evaluation of post-acquisition investments and identifies areas for procurement of synergies. Therefore, it is not ended merely at the production of due diligence report. What have you recently came across regarding any new trends in the focus of performing due diligence?

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