Due diligence is the process of gathering and verifying information about a potential investment or divestment. A due diligence requirements checklist is a comprehensive list of all the items that must be reviewed and approved before an investor can commit to the transaction. It includes both financial and non-financial considerations in order to assess the prospective deal’s overall risk. This checklist ensures that all key areas of the transaction have been thoroughly evaluated, and gives the investor confidence that they are making an informed decision.