Before a merger or acquisition, it’s vital to verify the historical financial statements, assets, liabilities, and internal control systems of the target company. We conduct rigorous audits to ensure that the reported numbers reflect the true economic reality and help avoid post-transaction surprises.

Our team identifies red flags, such as unrecorded liabilities, tax exposures, off-balance-sheet items, or contingent risks. We also assess the target’s preparedness for integration in terms of systems, compliance, accounting policies, and reporting structures crucial for a smooth post-merger transition.

We ensure the audit meets the requirements of the Companies Act, SEBI, RBI, Income Tax Act, and other relevant authorities. Whether you’re preparing for a court-approved merger or a private acquisition, we tailor the audit scope to meet regulatory expectations and filing standards.

The audit culminates in a special-purpose report that provides detailed findings and qualified observations to support deal-making, negotiations, and approvals. We offer both statutory and non-statutory audit formats, depending on the transaction structure.

We don’t just audit we partner with clients throughout the transaction. Our team supports the valuation process, documentation, financial modeling, and even post-transaction accounting alignment. We ensure the audit becomes a strategic enabler, not just a compliance step.

• Independent audit to validate M&A financials

• Focused analysis on risks, liabilities & integration gaps

• Helps in fair valuation and negotiations

• Reduces transaction risk and post-merger disputes

• Expert team with M&A, audit, and legal liaison experience
• Supports court approvals, due diligence, and restructuring audits

We don’t believe in one-size-fits-all auditing. At Pawan Lohia & Associates, every Risk-Based Internal Audit begins with an in-depth understanding of your business model, industry dynamics, and regulatory exposure. Our team collaborates closely with your internal stakeholders to prioritize risk areas, define scope, and execute detailed audits with a strategic lens.