Abakhan & Associates Inc. (AAI) specialize in due diligence reviews for an acquisition of a business or in support of debt refinancing and restructuring.

The circumstances in which acquisitions are made or the methods to do a review in support of debt refinancing and restructuring vary considerably and depend upon the availability and diversity of information available.

The client determines the scope of the enquiry as well as the nature and extent of the procedures to be performed. Our professionals consult with the client in determining the information to be obtained, the procedures to be performed in each engagement and the content and timing of reports.

The client is also made aware of limitations in the scope of the work and the areas that will not be covered in the review.

The client may participate in the enquiry. Industry and functional experts such as lawyers, engineers, appraisers, actuaries may be brought in to participate in certain work. Work relating to income and other taxes are performed by tax specialists.

The client's officials and management will be subject to enquiries and explanations during the enquiry.

The client's management team who have direct responsibility for the operating, financial, accounting and other areas of the business as well as the client's other professional advisers will be required to participate in the enquiry.

AAI's due diligence review engagement letter provides a written record of the agreement with the client. The engagement letter covers the services to be provided as well as the services not to be provided, and any limitations of the procedures to be performed.

Our mission is to provide SOLUTIONS for those clients and stakeholders in our engagements.