n Professional Accountant - Due diligence for small businesses : business and economy

Volume 2015, Issue 26
  • ISSN : 1680-7537


For many small to medium-sized enterprise (SME) owners, the term 'due diligence' means very little until the company is readied for sale. However, when it is approached as an ongoing exercise in terms of which of the organisation's directors maintain the organisation, its records and stance with the tax authorities in a disciplined manner, it can contribute to a better run business which is also more attractive for merger or acquisition.

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