Merger & Acquisition

Financial Due Diligence Consulting UAE

Verify the numbers, price the risk, protect the deal: independent financial due diligence before you sign.

The seller’s deck shows AED 18 million EBITDA. Your offer is on the table. Then, three weeks in, you discover a third of that profit came from one customer who’s leaving. And nobody mentioned the open VAT query.

That’s exactly what financial due diligence exists to catch. It tests whether the numbers you’re buying are real, repeatable and complete, before the money moves.

Due diligence in mergers and acquisitions covers several workstreams: financial, tax, commercial, legal and operational. M&A due diligence on the financial side focuses on earnings quality, net debt, working capital, tax exposure and related-party dealings. And since UAE corporate tax started under Federal Decree-Law No. 47 of 2022, the target’s tax history has become a pricing issue, not a footnote. In a share deal, historic exposure stays with the company you buy.

At ASC Global UAE, our due diligence consulting and financial due diligence services give buyers, sellers and investors a clear, evidence-backed view of a business. Our due diligence consulting services don’t stop at a list of findings. We tell you what each finding means for price, structure and contract protections.

Comparing due diligence companies? Ask who’ll actually review the data room, how findings tie to the purchase price, and whether the team understands UAE tax and free zone rules. We also coordinate with commercial due diligence consulting (market, customers, competition) and your legal counsel, so nothing falls between workstreams.

Key Benefits

Know the Real Earnings

Know the Real Earnings

Test the quality of earnings behind the headline EBITDA: one-offs, owner costs, aggressive revenue recognition and customer concentration.

Price Protection

Price Protection

Turn findings into purchase price adjustments, covering net debt, debt-like items and normalised working capital.

Hidden Liability Discovery

Hidden Liability Discovery

Surface off-balance-sheet obligations, unpaid dues, disputes and commitments before they become yours.

Corporate Tax and VAT Exposure Check

Corporate Tax and VAT Exposure Check

Review registration, filings, free zone status, transfer pricing and open FTA matters since the regime began.

Stronger SPA Protections

Stronger SPA Protections

Shape warranties, indemnities, escrow and conditions precedent around what we actually found.

Confident Go or No-Go

Confident Go or No-Go

A clear view of deal-breakers, negotiable issues, and manageable risks, so you decide on facts.

What Happens Without Proper Due Diligence

You overpay for earnings that don’t repeat 
Hidden debt and tax liabilities land on your balance sheet 
A key customer or contract turns out to be unstable 
Related-party transactions mask real margins 
Post-deal disputes over warranties you never negotiated 
Regulatory surprises, including merger control notification under the Competition Law (Federal Decree-Law No. 36 of 2023) where thresholds apply 
Late corporate tax registration inherited from the target (AED 10,000 under Cabinet Decision No. 75 of 2023, plus other penalties) 
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Documents We Typically Need

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Audited financial statements (last 3 to 5 years) and latest management accounts
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Trial balance and general ledger extracts
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Monthly revenue and cost breakdowns by customer, product and segment
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Debt, lease and guarantee schedules
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Debtor and creditor ageing reports
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Corporate tax registration, returns and FTA correspondence
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VAT registration, returns and any audit or assessment letters
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Key customer, supplier and employment contracts
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Related-party transaction details and shareholder loan records
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Budget, forecast and business plan
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Trade licence, MOA/AOA and cap table
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Why Choose ASC Global UAE: How Can We Help

ASC Global UAE brings accounting, tax and deal advisory under one roof. You get one team that understands the numbers, the UAE tax rules and the way deals are negotiated.

Multidisciplinary Expertise

Multidisciplinary Expertise

Accountants, tax advisers, and corporate finance specialists work together, so tax and financial findings align.

Experience Across Industries

Experience Across Industries

We adapt the review to how your target’s sector earns, spends and gets taxed.

Regulatory Insight

Regulatory Insight

We keep UAE corporate tax, VAT, free zone and competition rules in view throughout.

Custom-Scoped Engagements

Custom-Scoped Engagements

Whether it’s a quick red-flag review or full buy-side diligence, the scope fits your deal and timeline.

Findings Tied to Price

Findings Tied to Price

Every material issue is linked to valuation, purchase price or SPA protection, not left as a standalone observation.

Support Beyond the Report

Support Beyond the Report

We stay on to support negotiations and post-deal integration.

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Frequently Asked Questions

It’s an independent review of a target company’s financial position, earnings quality, debt, working capital and tax exposure, carried out before a transaction to confirm what you’re buying.

Financial due diligence tests the numbers. Commercial due diligence consulting tests the market, customers and competition. Tax due diligence reviews tax compliance and exposure. Good deals usually use all three.

Buyers, private equity and strategic investors, and also sellers. Vendor due diligence helps sellers prepare for buyer questions and avoid price chips.

Usually two to four weeks, depending on deal size, complexity and how quickly the data room is populated.

Yes. We review corporate tax registration and filing status, free zone qualifying income, related-party pricing and any FTA correspondence, since exposure can carry into the acquired entity.

It’s an analysis of whether reported profit is sustainable, adjusting for one-offs, accounting choices and owner-related items to show true run-rate earnings.
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