Achieving due diligence

Before the purchase of shares and stocks, enterprises, or their organized parts, before making a decision regarding a merger or transformation, and before making a decision regarding other capital investments, we carry out a due diligence review.

A due dilligence audit makes it possible for potential investors to make rational and optimal decisions; its effects can be an influential tool in negotiations by having an effect on the assessment of the subject of the transaction. Due diligence, depending on the requirements of the client, can include:

  • financial aspects and particulars: an assessment of the correctness of the valuation of assets and liabilities and the determination of the financial result; identification of meaningful changes in assets, liabilities, income, costs; identification and assessment of meaningful economic operations having an effect on the financial situation; identification of off-balance-sheet obligations and an assessment of the effect of concluded agreements on the financial and property situation,
  • tax aspects including in particular: an assessment of the correctness of tax settlements and risks arising from them; identification of economic operations – with use of random and purposeful selection – from which diverging interpretations between the enterprise and tax or fiscal bodies can arise.

This scope can be expanded to include other spheres, depending on the needs of the client.

Due diligence is a process adapted to each entity that is audited, to the expectations of potential investors, and to the aims of the audit. The results of due diligence often have a fundamental effect on the evaluation of reliability of the assessment of the entity being audited, as well as on the evaluation of cost-effectiveness and the level of risk associated with investment. The result of a due diligence audit is the identification and delivery of reliable information regarding the entity under audit, and the identification and quantification of risks and threats within the entity under audit.



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We base our activity on administrative court rulings. The Central Database of Administrative Court Rulings is published on the NSA (Supreme Administrative Court of Poland) webpage NSA.