Mergers and Acquisitions (M&A) due diligence is the process of assessing a potential target’s financial, legal, operational, and strategic fit prior to an acquisition. In this process, an acquiring company evaluates both quantitative and qualitative factors including financial liability and performance, risk assessment, audit requirements, and impact on the human capital of the target company. By thoroughly assessing an organization’s performance using M&A due diligence, companies can identify any hidden risks or costs that may be involved in taking over the organization. Additionally, M&A due diligence aids in formulating meaningful negotiation strategies while providing both sides with valuable information needed to make informed decisions.