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A Due Diligence Checklist helps Irish businesses systematically review key aspects of a potential deal or transaction. It's a comprehensive tool that guides legal teams through examining everything from financial records and contracts to regulatory compliance under Irish company law and EU regulations.

Think of it as your master verification guide - covering employment agreements, property titles, tax compliance with Revenue, intellectual property rights, and pending litigation. Legal practitioners in Ireland typically customize these checklists based on transaction type, adapting them for mergers, acquisitions, or investment deals while ensuring alignment with Companies Act 2014 requirements.

Use a Due Diligence Checklist when preparing to buy, sell, or invest in an Irish business. It's essential during the early stages of mergers and acquisitions, property purchases, or major investment rounds - before you've made any binding commitments.

The checklist becomes vital when evaluating complex transactions regulated by Irish company law, especially those involving multiple stakeholders or cross-border elements. Critical moments include conducting pre-IPO reviews, performing vendor due diligence before a sale, investigating potential joint venture partners, or examining a target company's compliance with EU and Irish regulations.

• Financial Due Diligence: Focuses on examining accounts, financial statements, and tax compliance under Irish GAAP and Revenue requirements
• Legal Due Diligence: Reviews contracts, licenses, and regulatory compliance with Irish and EU law
• Commercial Due Diligence: Evaluates market position, customer relationships, and business operations
• Technical Due Diligence: Assesses IT systems, intellectual property, and digital assets
• Environmental Due Diligence: Examines compliance with Irish environmental regulations and potential liabilities

• Corporate Legal Teams: Lead the due diligence process, customize checklists, and coordinate with other departments
• External Law Firms: Provide specialist expertise, especially for complex transactions under Irish law
• Investment Banks: Use checklists when advising on mergers, acquisitions, or IPOs in the Irish market
• Corporate Buyers: Rely on these lists to verify target company compliance and identify risks
• Company Directors: Review and approve the scope of due diligence investigations while ensuring proper governance
• Subject Matter Experts: Contribute specialist knowledge in areas like tax, environmental compliance, or IT systems

• Transaction Scope: Define the deal type and key areas requiring investigation under Irish law
• Team Assembly: Identify internal stakeholders and external experts needed for each section
• Document Categories: List required corporate, financial, and operational records from the target company
• Timeline Planning: Create a realistic schedule for document collection and review phases
• Risk Assessment: Outline specific Irish regulatory requirements and potential compliance issues
• Data Room Setup: Establish secure access protocols for confidential information sharing
• Review Process: Define how findings will be documented and escalated to decision-makers

• Corporate Information: Company registration details, shareholding structure, and Articles of Association
• Financial Records: Audited accounts, management accounts, and Revenue compliance status
• Legal Documentation: Material contracts, licenses, permits under Irish law
• Employment Section: Staff contracts, pension schemes, workplace policies
• Property Details: Title documents, leases, planning permissions
• Intellectual Property: Registered and unregistered IP rights, licensing agreements
• Data Protection: GDPR compliance measures, privacy policies, data processing agreements
• Litigation Review: Ongoing disputes, potential claims, regulatory investigations

A Due Diligence Checklist differs significantly from a Due Diligence Report in both purpose and timing. While they work together in the investigation process, each serves a distinct function in Irish business transactions.

• Purpose and Timing: The checklist guides the investigation process from the start, listing items to examine. The report comes later, presenting findings and conclusions from that investigation
• Structure and Content: Checklists contain categories and questions to investigate, while reports provide detailed analysis and recommendations
• Legal Status: The checklist serves as a working tool without legal force, whereas the report can form part of legal documentation in merger agreements or purchase contracts
• User Application: Legal teams use checklists to manage the process, while stakeholders rely on reports for decision-making under Irish corporate law