As the due ailigence process incorporates most of the areas like legal, technological, operational and finally when it comes to fiscal matters, financial due diligence comes into the roleplay. This assistance provided by IICPL can also be referred to as accounting due diligence. The major focus of the process is laid on providing investors with a brief understanding of the companies various aspects:
> The sustainable financial profits
> Historical sales
> Operating expense trends
> Historical working capital needs
> Key assumptions used in managements forecas
> Key personnel and accounting information systems.