Do your company’s 2026 strategic plans include a business acquisition? Whether you already have your eye on a target or are still weighing options, plan now for extensive financial due diligence. To help ensure a successful transaction, it’s critical to review a seller’s statements and other records for signs of owner or employee fraud. Subtle warning signs Forensic accountants can add significant value during mergers and acquisitions (M&A) due diligence. Fraud experts generally scour financial statements for subtle warning signs, including: Excess inventory, Significant write-offs of inventory, accounts receivable or other assets, An unusually high number of voided transactions or excessive returns, Insufficient documentation of sales, Increased purchases from new vendors, and Progressively higher accounts payable and receivable combined with dropping or stagnant revenues and income. Suspicious revenue, cash flow and expense patterns, as...