Due diligence starter checklist

The first-pass request list across financial, legal, operational, and customer diligence — organized so nothing obvious slips.

When to use it: Module 8 (Due diligence). Use the day your LOI is signed — send the document request within 48 hours while momentum is high.
Professional review: A starter list, not a substitute for a QoE provider, attorney, and CPA. Their job is depth; this list makes sure breadth happens.

Financial

  • 3 years of financial statements (P&L, balance sheet, cash flow) plus year-to-date.
  • 3 years of business tax returns — reconcile against the P&Ls; ask about every gap.
  • Monthly P&L for the trailing 24 months (seasonality and trend).
  • Bank statements for the trailing 12 months — tie revenue deposits to the P&L.
  • Support for every add-back in the CIM.
  • AR and AP aging reports as of today.
  • Payroll register: who earns what, tenure, and any owner family members.

Legal & compliance

  • Entity documents, ownership, and any liens (UCC search).
  • Lease: term, renewal options, assignment/change-of-control clause, landlord consent path.
  • Licenses and permits — which ones transfer, which must be reapplied for, in whose name.
  • Material contracts: customers, suppliers, equipment — check change-of-control clauses.
  • Pending or threatened litigation, warranty claims, regulatory actions.
  • Insurance: policies, claims history for 3 years.

Operations & customers

  • Customer concentration: revenue by customer for 3 years — anything over 10% gets a plan.
  • Revenue by service/product line — what is actually growing or shrinking.
  • Key employee census: roles, tenure, comp, and who might leave at closing.
  • Owner dependence inventory: every task, relationship, and password only the owner holds.
  • Equipment list with age and condition — what needs replacement in 24 months.
  • Systems: what runs the business (scheduling, invoicing, CRM) and does it survive the owner leaving.

Log every finding as resolved, accepted, or open — an unresolved critical issue is a price conversation or a walk-away, never a hope. Track deadlines on your Today page so nothing slips inside exclusivity.

Put it to work

The free Academy pairs each template with a module, a working tool, and a saved artifact — readiness, buy box, screens, and the rest of the source-to-decision loop.

Educational material only — not legal, lending, tax, or investment advice. Have your attorney, CPA, and lender review anything you sign or send.