{"id":2464,"date":"2026-04-12T19:07:51","date_gmt":"2026-04-12T17:07:51","guid":{"rendered":"https:\/\/thelineavocats.fr\/?page_id=2464"},"modified":"2026-04-14T20:23:26","modified_gmt":"2026-04-14T18:23:26","slug":"audit-juridique-due-diligence","status":"publish","type":"page","link":"https:\/\/thelineavocats.fr\/en\/fusion-acquisition-ma\/audit-juridique-due-diligence\/","title":{"rendered":"Legal Audit (Due Diligence) in the context of Mergers and Acquisitions"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"2464\" class=\"elementor elementor-2464\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c9d1fa sectionHeader e-flex e-con-boxed e-con e-parent\" data-id=\"3c9d1fa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5fb8b9d5 e-con-full e-flex e-con e-child\" data-id=\"5fb8b9d5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-1ae99d8e e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"1ae99d8e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-e43bbc e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"e43bbc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f5c2885 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7f5c2885\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Legal Audit (Due Diligence) in the context of Mergers and Acquisitions<\/h1>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e99fe43 e-con-full e-flex e-con e-child\" data-id=\"e99fe43\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7d39e317 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7d39e317\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In the context of Mergers and Acquisitions (M&amp;A) operations, legal audit, also known as due diligence, is an essential step in the transactional process. It allows the potential acquirer to thoroughly analyze the legal, tax, and regulatory situation of the target company in order to identify risks, secure the transaction, and adjust the terms of the deal.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf7bf0d elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"cf7bf0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Legal audit generally takes place after the signing of a Letter of Intent (LOI) and before the finalization of contractual documentation. It helps inform the parties' decision-making and guide negotiations as well as contractual warranties.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-efe7d6e font-fr elementor-align-center elementor-widget elementor-widget-button\" data-id=\"efe7d6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/calendly.com\/d\/crvr-jmj-2wq\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Contact us<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6588765a e-con-full sectionProbSoluce e-flex e-con e-parent\" data-id=\"6588765a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-410f975 e-con-full e-flex e-con e-child\" data-id=\"410f975\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-b6b42fa e-flex e-con-boxed e-con e-child\" data-id=\"b6b42fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-583611ad e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"583611ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ccd3bd7 font-franklin  elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"5ccd3bd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Objectives of Legal Audit<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6ff16e9f e-con-full e-flex e-con e-child\" data-id=\"6ff16e9f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9b0856 elementor-widget elementor-widget-text-editor\" data-id=\"c9b0856\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Legal audit pursues several strategic objectives in an M&amp;A transaction:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Identify legal, tax, and regulatory risks related to the target company;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Verify the company's compliance with legal and regulatory obligations;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Confirm the validity and strength of the company's legal assets (contracts, licenses, intellectual property, etc.);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Anticipate potential litigation or liabilities;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Secure the structuring of the transaction and the drafting of legal and contractual documentation.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">The audit conclusions notably allow for the negotiation of asset and liability guarantee mechanisms (GAP) and the adjustment of the transaction's financial terms.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7aae298 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"7aae298\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7ba5ae1 font-franklin  elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"7ba5ae1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Main Areas Analyzed During Due Diligence<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-032ee7e e-con-full e-flex e-con e-child\" data-id=\"032ee7e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b5e218 elementor-widget elementor-widget-text-editor\" data-id=\"1b5e218\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The scope of the legal audit depends on the nature of the transaction, the industry sector, and the size of the target company. Nevertheless, certain areas are systematically subject to in-depth examination:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company's legal structure and governance;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tax situation and history of tax audits;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Significant commercial contracts (clients, suppliers, partnerships);<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Social situation and labor relations;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Intellectual property and intangible assets;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ongoing or potential litigation;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Regulatory compliance and administrative authorizations;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Financing and security interests.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">In complex transactions, the audit may also include specific analyses, particularly in tax, environmental, or data protection matters.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a69a714 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"a69a714\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ff78946 font-franklin  elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"ff78946\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The Process of a Legal Audit<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c318fc e-con-full e-flex e-con e-child\" data-id=\"6c318fc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5205a81 elementor-widget elementor-widget-text-editor\" data-id=\"5205a81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Legal audit is generally organized around several structured steps:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Data room setup: the target company provides all necessary documents for analysis;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Document review: legal counsel analyzes the documents and identifies risks or anomalies;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Question and Answer (Q&amp;A) sessions: auditors ask the target additional questions to clarify certain points;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Due diligence report drafting: the analysis results are summarized in a report highlighting the identified risks;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Recommendations and negotiation: the audit conclusions guide the negotiation of acquisition agreements and warranties.<\/span><\/li><\/ul><p>\u00a0<\/p><p><span style=\"font-weight: 400;\">This phase can last from a few weeks to several months depending on the complexity of the transaction.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-490f3e1 elementor-widget elementor-widget-spacer\" data-id=\"490f3e1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28024a6 e-flex e-con-boxed e-con e-parent\" data-id=\"28024a6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6be5975 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6be5975\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a786db9 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"a786db9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c369e30 font-franklin  elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"c369e30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><span>Assistance from a Specialized Law Firm<\/span> \n<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa401cd e-con-full e-flex e-con e-child\" data-id=\"aa401cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e7569a5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"e7569a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f76d66 elementor-widget elementor-widget-image\" data-id=\"8f76d66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"556\" height=\"2\" src=\"https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line.png\" class=\"attachment-large size-large wp-image-134\" alt=\"LIne\" srcset=\"https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line.png 556w, https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line-300x1.png 300w, https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line-150x2.png 150w, https:\/\/thelineavocats.fr\/wp-content\/uploads\/2025\/02\/cavinet-line-18x1.png 18w\" sizes=\"(max-width: 556px) 100vw, 556px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5ec59da5 font-avenir elementor-widget elementor-widget-text-editor\" data-id=\"5ec59da5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">The involvement of a law firm specializing in corporate law ensures a rigorous analysis of legal and tax risks. Lawyers assist investors, groups, and executives at each stage of the transaction:<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">organization and management of due diligence;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">analysis of legal and tax risks;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">drafting of the audit report;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">assistance in negotiating asset and liability guarantees;<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">securing the legal and tax structuring of the transaction.<\/span><\/li><\/ul><p>\u00a0<\/p><p><b>A Trusted Partner for Conducting Legal Audits<\/b><\/p><p><span style=\"font-weight: 400;\">Our firm assists its clients in the preparation, conduct, and utilization of legal audits carried out in the context of mergers and acquisitions. We intervene at each stage of the process to identify legal and tax risks, analyze the target company's situation, and coordinate the various stakeholders involved in the transaction.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Thanks to this expertise, we enable acquirers and investors to have a clear and structured view of the target's legal issues, in order to secure the transaction's structuring and contractual negotiations.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb502df elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"fb502df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c55e60d e-con-full sectionNosServices e-flex e-con e-parent\" data-id=\"7c55e60d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-d75784b e-con-full e-flex e-con e-child\" data-id=\"d75784b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3a206169 e-con-full e-flex e-con e-child\" data-id=\"3a206169\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-4e9b104 e-con-full e-flex e-con e-child\" data-id=\"4e9b104\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-50637fdf e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"50637fdf\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-360203f e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"360203f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInLeft&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e968c18 font-franklin  elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"2e968c18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">OUR OTHER SERVICES<br>IN MERGERS &amp; ACQUISITIONS<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-541d8eee e-con-full e-flex e-con e-child\" data-id=\"541d8eee\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a3733a4 e-con-full e-flex e-con e-child\" data-id=\"3a3733a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6c2818a3 e-con-full e-flex e-con e-child\" data-id=\"6c2818a3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f6fa6b8 e-con-full e-flex e-con e-child\" data-id=\"2f6fa6b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7474664e e-transform elementor-widget elementor-widget-heading\" data-id=\"7474664e\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/thelineavocats.fr\/en\/cabinet-davocats-en-contentieux-fiscal\/accompagnement-regularisation-fiscale\/\">SUPPORT FOR THE SELLER OR BUYER<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-48bde2c1 e-con-full e-flex e-con e-child\" data-id=\"48bde2c1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-45c2d99e e-con-full e-flex e-con e-child\" data-id=\"45c2d99e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fc79667 e-con-full e-flex e-con e-child\" data-id=\"1fc79667\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25b491c4 e-transform elementor-widget elementor-widget-heading\" data-id=\"25b491c4\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_scale_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1.1,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scale_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/thelineavocats.fr\/en\/fusion-acquisition-ma\/negociation-termes-de-la-transaction\/\">NEGOTIATION OF THE TRANSACTION TERMS\n<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1bdff4d1 e-con-full e-flex e-con e-child\" data-id=\"1bdff4d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-482df76 e-con-full e-flex e-con e-child\" data-id=\"482df76\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47533120 e-con-full e-flex e-con e-child\" data-id=\"47533120\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1345efad e-transform elementor-widget elementor-widget-heading\" data-id=\"1345efad\" data-element_type=\"widget\" data-e-type=\"widget\" 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data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Audit juridique (Due Diligence) dans le cadre des fusions et acquisitions Dans le cadre des op\u00e9rations de fusion et d\u2019acquisition (M&amp;A), l\u2019audit juridique, \u00e9galement appel\u00e9 due diligence, constitue une \u00e9tape essentielle du processus transactionnel. Il permet \u00e0 l\u2019acqu\u00e9reur potentiel d\u2019analyser de mani\u00e8re approfondie la situation juridique, fiscale et r\u00e9glementaire de la soci\u00e9t\u00e9 cible afin d\u2019identifier [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":420,"parent":1025,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2464","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2464","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=2464"}],"version-history":[{"count":10,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2464\/revisions"}],"predecessor-version":[{"id":2505,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2464\/revisions\/2505"}],"up":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/pages\/1025"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media\/420"}],"wp:attachment":[{"href":"https:\/\/thelineavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=2464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}