Buying a business is a tax file, an accounting file, and a financing file at once. Due diligence reviews historical statements, add-backs, owner compensation, HST exposure, working-capital pegs, and what a lender will haircut.
The output is a written view of earnings quality and tax risk—enough to renegotiate, walk, or close with eyes open. It is not a fairness opinion and not legal advice; it is the financial read a CPA should put on paper before money moves.