Due diligence in an Irish acquisition typically covers four main areas: financial (reviewing historical accounts, management accounts, tax compliance, and cash flow), legal (examining contracts, leases, litigation, and IP), commercial (assessing the customer base, market position, and competitive landscape), and operational (evaluating systems, staff, and key person dependencies). The depth of due diligence depends on the size and complexity of the transaction. A corporate advisor will coordinate the process, manage the data room, and flag issues that may affect price or deal structure. Thorough due diligence protects the buyer and often surfaces points for final price negotiation.