M&A due diligence is an essential process of evaluating a business before entering into a buy/sell transaction. M&A deals often involve significant risks, including financial, tax, operational, cyber and more. Due diligence provides buyers and sellers an opportunity to verify the accuracy of information, evaluate business synergies, and assess risks that will enable both parties to make informed decisions. In this program we will discuss how a Quality of Earnings analysis can serve as a tool for both buyers and sellers to help identify and quantify diligence matters early enough in the transaction process in order to be able to deal with the issues rather than losing the deal.