Due Diligence Checklist

How should you use this checklist?

Use each item as a prompt for evidence and follow-up questions. A checked box records your progress; it does not certify a business or replace a professional review.

Keep a written record of what was requested, what was supplied and what remains unresolved. Use appropriate legal, accounting and technical help where your own experience is limited.

Your acquisition checklist

Work through the list before committing funds. Checklist progress is saved on this device.

• Confirm the assets includedList the code, domains, trademarks, designs, content, databases and accounts included in the asking price.
• Check ownership and transfer rightsConfirm the seller can transfer each asset. Check contractor agreements, open-source licenses and third-party restrictions.
• Reconcile recurring revenueCompare billing reports with processor payouts or bank records. Separate subscriptions, one-time payments, refunds and taxes.
• Understand customers and retentionReview churn, renewals, customer concentration, acquisition sources and any unusually large or prepaid contracts.
• Rebuild the operating-cost pictureInclude hosting, APIs, software, support, contractors, marketing and a realistic allowance for the owner’s time.
• Review the product and codeTest key workflows, dependencies, backups, deployment steps, maintenance work and outstanding bugs with appropriate technical help.
• Review customer-data obligationsUnderstand what customer data is held, the terms under which it was collected and the obligations involved in transferring the business.
• Check contracts and liabilitiesReview supplier terms, customer commitments, debts, disputes and the professional advice needed for your jurisdiction.
• Agree a handover planWrite down access transfers, documentation, introductions, training, transition support and acceptance criteria.
• Document payment and completionAgree the contract, payment arrangements, transfer order and final ownership checks before committing funds.

What should happen if evidence is missing?

Write down the gap and its effect on the transaction. Ask for clarification, adjust the scope or terms, seek professional advice, or pause the process until the question is resolved.

Publication on Refrenum does not remove the need to verify ownership, financial figures or transfer rights. Read how publication review works so you know what a published listing means.

What should the final handover record contain?

Record the assets transferred, account changes, documents received, training provided and any continuing obligations. Confirm completion against the written agreement, not just a successful login.

The buying guide explains how due diligence fits into the wider acquisition process.