Financial Due Diligence - Integrity Chartered Auditors
Advisory · Mergers & Acquisitions

M&A Financial Due Diligence & Quality of Earnings (QoE)

Rigorous buy-side and sell-side Quality of Earnings investigations, debt-like item audits, and working capital peg analyses for UAE commercial transactions.

Engagement Standard

M&A Transaction Support

Compliant with UAE Federal Authorities, Mainland DED & Leading Financial Institutions.

Practice Area: Advisory
Execution: Partner-Led Senior Team
Location: Abu Dhabi & Dubai

Business Value

Key Challenges Addressed

Our senior chartered accountants structure engagements around the concrete risks, compliance hurdles, and commercial friction facing UAE organizations.

01

Uncovering Artificial or Non-Recurring Earnings

Adjusting accounting EBITDA for one-off gains, related-party subsidies, and owner discretionary costs to reveal true earnings.

02

Identifying Hidden Debt & Unrecorded Liabilities

Detecting unaccrued gratuities, pending legal claims, unfiled tax exposures, and off-balance sheet commitments.

03

Negotiating Purchase Price Adjustments

Arming buyers with factual evidence to negotiate purchase price reductions, working capital targets, and escrow holdbacks.

Statutory & Operational Output

Tangible Deliverables You Receive

Audit-Ready Documentation

Comprehensive Financial Due Diligence Report

Detailed analysis covering Historical Trading Performance, Quality of Earnings (QoE), and Quality of Net Assets.

Partner-Verified Deliverable

Normalized EBITDA Bridge Analysis

Clear reconciliation from reported accounting EBITDA to Sustainable Adjusted EBITDA.

Partner-Verified Deliverable

Net Debt & Working Capital Peg Schedule

Granular assessment defining closing cash, debt-like items, and target normal working capital requirements.

Partner-Verified Deliverable

Structured Engagement

Our Four-Step Delivery Methodology

A disciplined, phased approach that minimizes friction for your internal team while ensuring complete statutory rigor.

Methodology Architecture · Financial Due Diligence · 4-Phase Delivery Framework
Phase 01 Execution

Information Request & Data Room Review

Structured milestone ensuring thorough documentation, strict statutory conformity, and minimal disruption to your daily operations.

Partner-Supervised Milestone
Operational Scope & Procedures

Reviewing historical accounts, tax filings, customer contracts, and banking records in the virtual data room.

Formal verification checkpoint signed off before advancing to subsequent phase.
All 4 Engagement Milestones
Statutory Authority & Standards

International Due Diligence Guidelines

Authority: UAE Commercial Companies Law & M&A Best Practices

Provides transactional prudence and fiduciary protection for corporate buyers, boards, and private equity investors.

Practice Complementarity

Related Practice Services

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Statutory & Practice Guidance

Frequently Asked Questions: Financial Due Diligence

Clarity on UAE statutory mandates, filing deadlines, documentation standards, and partner-led engagement scopes.

Direct Partner Scoping · Financial Due Diligence

Have a specific statutory inquiry?

Our registered audit partners and tax directors in Abu Dhabi and Dubai provide confidential preliminary discussions for UAE commercial enterprises.

Financial Due Diligence is an intensive investigation of an enterprise’s historical financial performance, balance sheet health, and future operational cash flow, commissioned by prospective buyers (buy-side FDD), selling founders (vendor FDD), or commercial lenders prior to closing an M&A transaction.

Business Advisory · Partner Scoping

Engage our Advisory Directors for Financial Due Diligence

Our registered auditors and tax directors in Abu Dhabi and Dubai provide partner-led preliminary scoping, transparent deliverables, and customized fee proposals.

Licensed UAE Ministry of Economy Auditors Mainland DED & Free Zone Engagements Abu Dhabi HQ & Dubai Branch