Anchored to UK statute. Last verified 25 October 2026. View source-of-record.

maduediligencechecklist.com

The UK M&A Due Diligence Checklist

Decision aid

Buy-side vs sell-side QoE


A QoE on the same business produces different reports depending on who commissions it. The scope, audience and warranty position diverge meaningfully.

The honest take

Sell-side QoE protects price: the seller's FDD provider builds a defensible EBITDA bridge before any buyer arrives. Buy-side QoE protects the buyer: the FDD provider stress-tests the seller's bridge and reframes the working-capital target. On a competitive process, a clean sell-side QoE can shorten the buyer's own work and reduces re-trade risk. On a bilateral deal, the buyer commissions its own. Lenders will usually require their own reliance package regardless of which side commissioned the report.


Side by side

Grant Thornton UK

Tier-2

UK Tier-2 firm whose transaction advisory services team carries out buy-side and sell-side financial and tax due diligence for private equity and corporate clients.

Sectors: Technology, Financial services, Consumer, Healthcare

Pricing: Quote-only. The firm publishes service descriptions, not fees or rate cards.

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RSM UK

Tier-2

UK Tier-2 firm whose deal services team covers financial due diligence alongside IT, regulatory, ESG and HR due diligence.

Sectors: Consumer, Industrials, Technology, Professional services

Pricing: Quote-only. No published rate card; fees are set in the engagement letter.

Adviser profile ->

Reviewed by Oliver Wakefield-Smith, Founder, Digital SignetLast verified 21 June 2026

This page is anchored to UK primary legislation and named regulator guidance only. Not legal advice. Confirm position with your appointed adviser before signing.