Template · Updated October 2026
Due Diligence Checklist for Buyers
25 checks covering finances, customers, technology, ownership, and handover.
Finances
- Reconcile 12 months of revenue with provider exports.
- Check refunds, disputes, and unpaid invoices.
- Separate recurring revenue from one-time payments.
- Verify hosting, support, contractor, and advertising costs.
- Confirm currency, taxes, and the price basis.
Customers and traffic
- Review retention and churn cohorts.
- Check customer concentration.
- Verify active subscriptions rather than registrations.
- Inspect traffic sources and analytics access.
- Identify paid or temporary acquisition campaigns.
Technology
- Review repository ownership and commit history.
- Document architecture and deployment.
- Check dependencies and software licenses.
- Test backups and recovery.
- Assess vulnerabilities and ongoing maintenance work.
Ownership and obligations
- Confirm seller identity and authority to sell.
- Confirm ownership of domains, code, and designs.
- Review customer contracts and transfer restrictions.
- Review privacy obligations and data handling.
- Identify debts, disputes, and supplier commitments.
Handover
- Agree the complete asset inventory.
- Check provider account transfer eligibility.
- Agree acceptance criteria and transition support.
- Document payment arrangements and transaction terms.
- Plan credential rotation and removal of previous access.
Use these guides as a starting point for your transaction checks. Provider requirements and the facts of each business determine the final handover.
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