Nexia AP:

Due diligence

It is quite common that entrepreneurial entities try to expand. This expansion is aimed at finding new markets, technologies, sufficient capacities, etc. It is possible to implement it through the purchase of individual equipment units, opening of new branch offices or establishment of subsidiaries. It is, however, also quite common to expand by way of takeovers of the already existing structures. This concerns acquisitions of businesses or parts of businesses, purchases of ownership interests or various types of transformations of companies, i.e. the process known as acquisitions. That is why it is suitable for the expanding entity to order the drawing up of due diligence from a professional adviser, in order to have a sufficient quantity of independent information about the structure to be taken over (descriptive part), reasonable certainty about the existence or inexistence of the facts declared (evaluation part), possibly any additionally information which was not reported by the counterparty (findings). The information obtained this way serves for the confirmation or disproval of the expansion intent, as a guide for price arrangements or it is used for clarification of the expansion procedure. Due diligence is usually carried out separately in the accounting field and in the field of economy, whose part is formed also by a tax analysis, and in the field of law regulations, possibly also in the field of the environment or in another specialised area.

With regard to the fact that most entities do not form expansions by way of acquisitions as an everyday routine business, they themselves are not able to perform an objective analysis of expansion and to find out, possibly to correctly assess the existing risks. It is usual that expansion is only solved from the viewpoint of the business focus of the expanding entity, the other factors being neglected. Then there arise situations when after the implementation of such an expansion project there are revealed additional liabilities, it is found out that the value of the assets taken over is lower, that the revenues declared are in fact much lower or that the costs are higher. There are also identified various risks in the tax area from previous operations or arising during acquisition. All these facts mean that the expanding entities can find out that the price which they have paid for the acquisition is incorrect and that the seller made use of better knowledge of the assets sold. That is why it is always suitable, in the case of the acquisition intended, to use services of a professional adviser who can substantially eliminate these risks.

Nexia AP a.s. has been dealing, already for quite a long time, with activities in the field of the drawing up of due diligence in accounting and economic areas, and in law areas it cooperates with renowned law offices. The guarantee of a high-quality result of due diligence is ensured not only by a rich and long-term experience in this area, but also thanks to the work teams of our company, which consist of experts profiling in various areas, but with a general professional background. An advantage is of course formed by the knowledge of the partners who carry out legal due diligence, whereby various redundant procedures or information noise can be avoided.

Tax consultancy

One of the important obligations of any economic entity is the fulfilment of its financial as well as non-financial undertakings towards the locally competent inland revenue bodies represented usually by tax authorities. ....

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On the basis of our experience we know that in every company the Financial Director must face, from time to time, pressures on reduction of the costs of his or her section as a section not forming any added value of the company. ...


Nexia AP a.s. provided accounting services already from its establishment. In 2005, the partners decided about the move of all accounting orders into the partner’s company INTERNATIONAL ACCOUNTING SERVICES, s.r.o. ...

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