Financial Due Diligence: The Hidden Story in the Numbers

ACC_BF037i

English

Course Description

Synopsis:

Financial Due Diligence (FDD) is a critical component of mergers and acquisitions (M&A) that provides potential buyers, investors, and other stakeholders with a comprehensive assessment of a target company’s financial health, operational sustainability, and potential risks. Unlike audits, FDD is client-driven, qualitative, and focuses on deal-specific factors like Quality of Earnings (QoE) and Quality of Assets (QoA) rather than compliance.


This process involves some key steps which includes data analysis, trend reviews, and identifying risks like working capital gaps or hidden liabilities. FDD helps clients gain clarity on their investment and avoid potential pitfalls. Through this process, clients will use it to negotiate terms, structure deals, and seek protection on potential issues.


This course, brought to you by ISCA Corporate Finance Committee (CFC) and Deloitte, gives an overview of the M&A / IPO trend in the SEA market and offers an in-depth exploration of FDD, covering its purpose, methodology, key analytical areas, common misconceptions, and the value it brings to M&A transactions. This course is structured to guide professionals through the FDD process, highlighting its differences from traditional audits, the importance of earnings and asset quality, and the challenges faced in the Southeast Asian (SEA) M&A market.

  • Segment 1: Introduction to Financial Due Diligence (FDD)
  • Segment 2: Common FDD approach and methodology
  • Segment 3: Key messages & value adding properties of FDD
  • Segment 4: Key challenges faced in financial due diligence as well as the SEA M&A industry


Intended For:

  • Audit Professionals / PAIP
  • Finance Professionals/ PAIB
  • C-suite & Directors
  • Business Owners


Competency Mapping: 

  • CPE Category "Others" = 0.5 CPE Hour
Instructor Image

Tay Hwee Ling

Assurance Leader of Deloitte Singapore; Former Member of ISCA CFC

Hwee Ling has more than 21 years of professional experience in auditing, reporting accountant services for initial public offerings ("IPO") and international placement of bonds/ notes. She also leads the capital market transaction practice across Deloitte SEA.Hwee Ling has been involved in size-able cross-territorial engagements both in the capacity of a referring partner providing audit instructions to component auditors in other locations as well as a recipient of referral instructions from Lead Client Service Partners of companies listed in other exchanges in United States and Asia Pacific. She has assisted numerous companies to list on the SGX and provides IPO technical & compliance support to engagement teams within Deloitte Singapore, particularly on trust listings.Hwee Ling is a Promotions Sub-Committee Member with the REITAS and was previously a Corporate Finance Committee Member with the Institute of Singapore Chartered Accountants.
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Instructor Image

Darren Ng

Transactions Accounting Support Partner of Deloitte Singapore; Member of ISCA CFC

Darren has more than 20 years of professional experience in Singapore, serving listed, local and multi-national companies with cross-border coordination, across a number of industries such as real estate, leisure & hospitality, consumer, manufacturing & trading, energy & resources, shipping & transportation, public sector and education.He is also experienced in reporting accountant for initial public offerings ("IPO") and international offering of bonds/ notes, including working IPO aspirants in their readiness journey, and has led successful listings on both local and international exchanges.Presently, Darren is the Deputy Leader for our capital market transaction practice in Singapore and is a Corporate Finance Committee Member with the Institute of Singapore Chartered Accountants. He is also Deloitte SEA’s Boardroom Programme Deputy Leader and Leader for Shipping & Ports Industry for the Singapore Office. Darren is an International Committee Member of the Singapore Shipping Association.
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Seow Tien Long

Partner of Deloitte Singapore, Strategy, Risk & Transactions

Tien Long has more than 20 years of financial advisory, public accounting and internal audit experience in Singapore and United Kingdom.Tien Long has acted for both strategic and financial buyers and sellers on M&A deals (both local and cross-border deals) in both the U.K., Europe and Asia Pacific.His advisory experience includes market studies, commercial due diligence, preparation of a strategic business plan, due diligence, and advisory on deal completion.His key industry specialisations include: media and advertising, tech and startups, healthcare, hospitality and leisure, logistics, manufacturing, trading and distribution, consumer products, retail and services, infrastructure assets (e.g. ports, telco towers, communication infrastructure, utilities), power generation.
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Course Rating

Speaker's Rating

0.5 CPE Hour

Lesson(s)

3

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