Due Diligence

: da responsabilização perante terceiros dos assessores contratados para realizar os trabalhos

Abstract

Nowadays, it is rare for an undertaking or a major corporate shareholding to be acquired without being accompanied by Due Diligence.Due Diligence drastically reduces the informational asymmetry that characterises the position of the potential acquirer or financier, constituting a source of security. Nevertheless, the buyer or lender does not control if the Due Diligence process is correctly performed, placing his trust in the advisers hired to perform the works.It is mandatory to investigate the possibility of liability of the advisers hired to perform the works, in case the purchaser or lender is a third party in the audit process, because, as this dissertation will demonstrate, the existing legal institutes do not protect the purchaser or lender in the most effective way.

Date of Award	7 Feb 2022
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Pinto Duarte (Supervisor)