Due Diligence reports provide insight into the subject in consideration, helping decision makers to decide in relation to closing a deal or agreement. Such a report could be required in closing a merger, acquisitions, partnerships or an investment.
A due diligence report can contain sections such as the strengths and weaknesses of the company, a business overview, liabilities and assets, a site visit report, owners and employment, real estate, agreements, valuation issues etc. Disclosures covering the financial background become an important part of the due diligence reports. Disclosures of any ongoing litigation and various other factors also becomes an important part of these reports.