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Closing Assistance


In many cases, Buyer and Seller agree that the Closing Balance Sheet will affect the Purchase Price, typically via a Working Capital Adjustment Mechanism and a Net Debt clause. As such, determining an accurate Closing Balance Sheet is regularly important for both accounting purposes (as a basis for the Opening Balance Sheet) and for Purchase Price determination purposes.

We can tailor the attest procedures to be performed at Closing to your needs in an “Agreed-Upon Procedures” (“AUP”) project. This may include inventory count observation or test work on inventory valuation, AR and AP cut-off work, and other topics that were identified during the Due Diligence phase.

Our team of Due Diligence professionals will work closely together with the audit teams to ensure a seamless transition of the information gathered throughout the Financial Due Diligence and Contract Negotiation Phases.​


Frank Breitenfeldt


Partner, German Speaking

+1 404 525 2600

Send inquiry


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