The unbiased independent assessment of the situation in a company is a necessary procedure in the situation of change of owner of an object, as it enables to establish certain trust between the parties of a transaction, based on the conclusions and recommendations of experts, to find necessary compromises to overcome a possible conflict of interests.

 The evaluation of a proposed transaction is effected by analysng all the aspects of the past, present and projected future of the being-acquired object and identifying any possible risks. The absence of due diligence may become a cause of poor financial results after the change of ownership, a cause of lawsuits, tax and financial audits and other more unpleasant consequences. It is known that decrease in the welfare of companies that have acquired some business, frequent lawsuits against them root in improperly performed Due Diligence procedure.