M&A due diligence guidance highlights compliance checks before closing

Cogency Global has published a guide to M&A due diligence that walks buyers, sellers, and their advisors through the mechanics of identifying and resolving compliance issues before deal close. The framework covers entity structure, liens, tax obligations, regulatory status, and licensing gaps—along with antitrust exposure, intellectual property clearance, data security posture, ESG compliance, cross-border considerations, and pending litigation. The guidance maps these reviews onto the standard M&A timeline: pre-LOI screening, preliminary diligence, confirmatory diligence, signing, closing, and post-close integration. The core recommendation is to surface problems early—unpaid taxes, payroll deficiencies, regulatory violations—so they can be addressed through deal terms, escrow holdbacks, or remediation rather than discovered after signing.