Due Diligence

We don't just read the data room. We verify the reality.

In the Central African market, the difference between a successful investment and a costly failure often lies in the quality of the due diligence. Standard 'checklist' reviews are rarely enough. You need advisors who can look behind the curtain.

Maaron Law Firm offers a distinct advantage in this field. Led by a Managing Partner who is both an Attorney-at-Law and a Chartered Accountant (Expert-Comptable), our team possesses a rare ability to analyze a target company through both a legal and a financial lens simultaneously. We spot the risks that pure lawyers might miss, and we understand the financial implications of legal issues better than pure accountants.

The Maaron Approach: 'Law + Finance + Integrity'

We provide comprehensive due diligence services for acquisitions, joint ventures, and private equity investments across the OHADA zone.

1. Legal Due Diligence

We assess the target's compliance with OHADA Uniform Acts and local regulations.

Corporate : Verifying ownership, share structures, and valid incorporation (RCCM).
Contracts : Reviewing material supplier and client contracts for change-of-control clauses.
Litigation : Uncovering hidden lawsuits or potential liabilities that could derail the valuation.
Assets : Verifying land titles and intellectual property rights at the source.

2. Financial & Tax Insight

Leveraging our in-house accounting expertise. While we work alongside your audit teams, our financial literacy allows us to:

Identify tax contingencies : Identifying tax contingencies and risks under the CEMAC fiscal framework.
Understand commercial reality : Understanding the commercial reality behind the legal documents.
Ensure accurate warranties : Ensuring that the legal warranties and indemnities in the Share Purchase Agreement (SPA) accurately reflect the financial risks identified.

3. Integrity & Background Checks (The IFG Advantage)

In emerging markets, knowing who you are dealing with is as important as the deal itself. Through the International Fraud Group (IFG), we conduct deep background checks on the target's owners and management. We screen for:

Political exposure (PEP status)
History of fraud or litigation in other jurisdictions
Hidden beneficial ownership

The Process: Rigorous & Efficient

Whether the target uses a physical data room or a secure virtual platform, we manage the process to ensure speed and confidentiality.

Briefing & Strategy : We define the scope based on your risk appetite and the deal size.
Investigation : We send tailored questionnaires and access the data room. Crucially, we cross-reference data room documents with independent verifications at public registries (Court Registry, Land Registry).
Reporting : We don't just give you a list of problems; we provide a 'Red Flag Report' with commercial recommendations. We tell you what is a deal-breaker, what impacts the price, and what can be fixed post-closing.
Deal Protection : We use our findings to draft robust Warranty & Indemnity (W&I) clauses in the acquisition agreement to protect your investment.

Key Areas of Investigation

Our due diligence typically covers:

Corporate Governance : Minutes of board meetings, shareholder resolutions, and statutory books.
Real Estate : Verification of land titles and lease agreements.
Employment : Contracts, CNPS (Social Security) compliance, and pension liabilities.
Regulatory : Licenses for specific sectors (Banking, Telecoms, Oil & Gas).
Intellectual Property : OAPI trademark registrations and patent validity.
Environment : Compliance with local environmental impact regulations.

Talk to Us

Maaron Law Firm is the partner of choice for investors who want to know the whole truth before they sign. We combine the forensic eye of an investigator, the precision of a lawyer, and the commercial acumen of an accountant.

Contact our Corporate Team to scope your due diligence today.

Phone : +237 680 351 225
Email : contact@maaronlawfirm.com