Merger and acquisition

Getting the deal done

Our M&A capability is defined by our ability to deliver an integrated team of specialists focused on deal execution with proven expertise. We provide clients with commercially focused support from deal screening and origination to comprehensive due diligence. We offer integrated teams which bring together specialists in commercial, operational and IT due diligence to deliver the high-quality analysis required to support the decision to buy or lend.

How we can help

Our cross-functional teams provide high quality, comprehensive and strategically focused tax, accounting and advisory services throughout the merger and/or acquisition process. Our specific accounting services are provided at each stage of the M&A lifecycle and include due diligence, transaction execution, integration and divestitures.

Due diligence
Our due diligence services includes:

  • Review of prior period audit work papers and reports issued
  • Review of accounting policies adopted, considering IFRS, Irish GAAP, US GAAP as applicable
  • Risk based review of IT system controls to support data integrity
  • Data analysis / interrogation using ACL
  • Actuarial review of claims/provisions
  • Revenue assurance services
  • Attendance at closing date stocktakes

Transaction execution
Our transaction execution services include:

  • Benchmarking accounting policies against those of acquirer
  • Providing technical accounting support on fair value allocations
  • Auditing the completion accounts
  • Assisting in supporting adjustments to purchase consideration
  • Assisting with accounting and accounting disclosures on acquisition

    Our integration services include assistance and advice on:
  • Aligning accounting policies
  • Preparation of fair value balance sheet
  • Data interrogation/analysis
  • Assurance reviews for banking or other statutory reorganisations
  • Dealing and responding to regulators

Our divestitures services include:

  • Audit of accounts to date of disposal
  • Assisting on draft agreement(s) on sales price adjustments
  • Support and/or defence of final price adjustment