Delivery mode
Online
Estimated study time: 54 hours
Location
E-learning environment
Language
English
Scope
2 ECTS
Introductory Buy-Side Due Diligence
Understand the Process. Speak the Language. See the Value.
What truly determines the value of a company in a merger or acquisition (M&A)? Do you know what different types of due diligence reveal - and why they matter? Discover the essentials in this introductory course. Due diligence (DD) is one of the most important steps in mergers and acquisitions. It is the process through which a buyer evaluates the value, risks, and opportunities of a company before committing to a transaction. A well-structured due diligence provides transparency, uncovers potential issues, and builds the foundation for informed decision-making. Without it, even promising deals can fail to deliver the expected value.
The Introductory Buy-Side Due Diligence online course offers a structured introduction to buy-side due diligence, covering the main perspectives - commercial, financial, ESG, tax, and legal. Each type of due diligence sheds light on a different dimension of company value, and together they form a holistic view that is essential for sound investment decisions. By understanding how these perspectives fit together, learners will gain an integrated picture of how due diligence informs strategy and deal-making.
The program equips learners with the concepts, terminology, and perspectives needed to understand due diligence as a cross-functional process. Managers will gain a clearer view of how due diligence shapes transactions and decision-making, while consultants, bankers, and specialists in areas such as tax or finance will broaden their understanding of how other service lines approach the same process. The emphasis is on building awareness and literacy across disciplines: learners will come away with a holistic understanding of what due diligence involves and how different perspectives contribute to assessing company value.
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Fee:
Learning Outcomes
This online course equips you with the knowledge and skills needed to understand the role of buy-side due diligence in Mergers and Acquisitions.
Upon completion of this course, you will be able to
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Describe the typical elements and overall flow of a buy-side due diligence process and recognize how different workstreams connect to inform key deal considerations.
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Explain the general purpose and common components of commercial due diligence, and relate them to understanding markets, customers, and competitors at a high level.
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Summarize the usual scope of tax due diligence and recognize areas where historical and structural tax matters are typically considered.
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Explain the aim of financial due diligence and identify its typical conceptual focus areas.
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Describe the main focus areas of legal due diligence and distinguish how such findings generally relate to transaction documentation.
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Summarize the purpose of ESG due diligence, and recognize how material sustainability topics are commonly considered alongside financing and regulatory expectations
For
This course is designed for professionals who already bring some experience but are looking to build a more holistic understanding of due diligence in the context of Mergers and Acquisitions.
By focusing on the bigger picture rather than technical details, the course equips participants with the awareness needed to engage confidently in due diligence discussions, collaborate effectively across functions, and better understand the drivers of company value.
The course is ideal for
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Entrepreneurs and managers who have not yet developed a comprehensive view of due diligence, but who increasingly encounter Mergers and Acquisitions in their professional roles.
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Junior consultants and bankers who wish to gain an early, structured overview of the different types of due diligence and how they fit together in practice.
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Specialists in areas such as tax, finance, or ESG who want to broaden their perspective and better understand how other service lines approach the due diligence process.
Content and Schedule
This course aims to equip you with the knowledge and skills needed to navigate and thrive in complex world of Mergers and Acquisitions (M&A), by understanding the role of different types of due diligence in determining company value and managing transaction risks.
The course consists of six modules, each divided into multiple sections. The modules consist of interactive video lectures. After each section, you will complete a short quiz to reflect on what you have learned. In addition, every module includes an immersive VR simulation, where you can practice applying your knowledge in realistic scenarios. This combination of theory, reflection, and hands-on practice ensures that learning is both engaging and practical.
The language of the course is English.
You can complete the course flexibly at your own pace.
The course is divided into six modules, each focusing on a specific topic:
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Module 0: Process and Terminology
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Module 1: Commercial Due Diligence
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Module 2: Financial Due Diligence
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Module 3: ESG (Environmental, Social, and Governance) Due Diligence
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Module 4: Tax Due Diligence
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Module 5: Legal Due Diligence
Instructors
Moritz Scherleitner
Moritz Scherleitner is an Assistant Professor for Tax Law at Aalto University, a Docent for Financial Law at the University of Helsinki, and a Member of the Young Finnish Academy.
Scherleitner’s research focuses on EU and international taxation topics, examining both doctrinal and socio-legal perspectives. Furthermore, he brings a tax perspective into various multidisciplinary empirical research projects.
Before joining academia, Scherleitner worked in tax consultancy.
David Derichs
David Derichs, PhD, is Senior University Lecturer in the Department of Accounting at Aalto University, where he also serves as Head of the BSc Program in Accounting. His research focuses on performance measurement and management, the digitalization of management control, and learning in organizations.
In addition to his academic role, Derichs has professional experience in commercial due diligence execution and corporate restructuring, combining research expertise with practical insights into organizational performance and investment evaluation.
Mirja Salmelin
Mirja Salmelin is a Doctoral Student at the Aalto University’s Department of Accounting and Business Law. M.Sc. (Econ), Helsinki School of Economics.
Salmelin’s dissertation and research focus on corporate income taxation topics, especially from a socio-legal perspective. She is teaching international taxation at Aalto University and furthermore, she contributes a tax perspective into two multidisciplinary empirical research projects. Salmelin has several years of experience in leading positions in international taxation as Head of Group Tax, M&A transactions, and financial control within Finnish multinational companies.
Bianca Beyer
Bianca Beyer is an Assistant Professor of Financial Accounting at the Aalto University School of Business. She is also a Research Fellow at the trans-regional Collaborative Research Center TRR 266 - Accounting for Transparency.
Beyer’s research focuses on corporate governance, in particular CEO compensation, the Board of Directors and behavioral corporate finance, and (b) information economics, such as corporate disclosures’ real effects on information receivers, and peer/spillover effects of private firms’ disclosures. Her main research methods are empirical-archival and experimental. Prior to joining Aalto University, Bianca was a Postdoc at Humboldt University of Berlin. She holds a PhD in Economics and Business Administration from the University of Oulu.
Ankita Marwaha
Ankita Marwaha is an Assistant Professor of Financial Accounting at the Aalto University School of Business. She has completed her doctoral studies from Indian School of Business, Hyderabad, India.
Marwaha conducts empirical archival research in the domain of financial accounting. Her research focuses on corporate disclosures, especially textual disclosures; and how implicit biases play out in financial markets. Before joining academia, Marwaha had experience working in the domain of transfer pricing as a qualified Chartered Accountant in India.
Petra Hietanen-Kunwald
Petra Hietanen-Kunwald is a University Lecturer in Business Law in the Department of Accounting at Aalto University. She holds a Doctor of Law degree, and her teaching and research focus on procedural law and insolvency law.
Program Fee and Registration
The fee for the Introductory Buy-Side Due Diligence online course is € 300 (+VAT).
This program has adopted Aalto EE's new Customer ID, and it is delivered on Aalto Learning Experience Alex e-learning environment. Before ordering, please visit aaltoee.fi/customerid.
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