Course purpose
This course introduces forensic-accounting support across a merger or acquisition: defining a focused diligence mandate, testing earnings and cash, identifying integrity and related-party risks, analysing completion mechanics, supporting purchase accounting and preserving evidence for post-close review. It emphasizes that forensic diligence is not a statutory audit, valuation opinion, legal conclusion or guarantee that a transaction will succeed. The learner will use reproducible bridges, source-controlled data and neutral reporting to help authorized decision-makers distinguish verified adjustments, commercial assumptions, accounting treatments and unresolved risk.
Learning outcomes
By the end of this course, you should be able to:
1. Convert a deal thesis and transaction perimeter into a risk-based forensic-diligence plan and controlled records matrix.
2. Analyse earnings, cash conversion, working capital, debt-like items, related parties and contingencies without overstating assurance.
3. Support completion, purchase accounting, earn-out, integration or dispute work while respecting legal, valuation and commercial boundaries.
Forensic CPD
