Hero

Post-Closing & Completion Accounts

Ensuring mathematical integrity and fair value distribution in the final phase of institutional transitions.

Service Capabilities

What We Do

01

Completion accounts preparation/review

Precision auditing of closing balance sheets to verify working capital and net debt adjustments against agreed SPA mechanisms.

02

Notice of Disagreement

Drafting and responding to formal adjustment notices, identifying technical accounting discrepancies and valuation errors.

03

Expert determination

Serving as independent expert or providing advisory support during binding arbitration phases to resolve complex financial disputes.

Stakeholder Focus

Strategic Partners

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Buyers

Acquiring entities requiring verification that the asset's closing financial state reflects the agreed-upon purchase price.

payments

Sellers

Exiting parties seeking to protect their proceeds against aggressive buyer-led adjustments and accounting reclassifications.

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PE Funds

Private Equity funds managing portfolio exits where precise closing statements are critical for final IRR calculations and distribution.

Case Study

Rs.45 Cr Completion Accounts Recovery

The Intervention

Northrop Management identified a systematic understatement of working capital in a large-scale industrial acquisition.

The Outcome

Successful recovery of Rs.45 Crores for the seller through expert-led negotiations.

Case Study
Publications

Latest Intelligence

View All Reports
Completion Accounts in Indian M&A: Common Disputes and Prevention
White Paper

Completion Accounts in Indian M&A: Common Disputes and Prevention

The Shift Toward 'Locked Box' in Mid-Market Exits
Market Update

The Shift Toward 'Locked Box' in Mid-Market Exits

Expert Determination vs. Arbitration: Choosing the Right Path
Technical Analysis

Expert Determination vs. Arbitration: Choosing the Right Path

Managing Post-Closing Indemnity Claims in High-Value Deals
Firm Insight

Managing Post-Closing Indemnity Claims in High-Value Deals