Merger and Acquisition Due Diligence Checklist is a process used by prospective buyers or investors to evaluate all important aspects of a target company before finalizing a deal. It typically involves financial, legal and operational due diligence, market research, and valuation analysis. The goal of the diligence checklist is to ensure that the buyer has taken into account any potential issues that could derail the transaction or significantly reduce the value of the target company. A thorough due diligence process helps the buyers identify any weaknesses, risks and liabilities associated with the acquisition in order to avoid surprises after the deal has been concluded.