Under this value added service BA deal will act as a Due diligence partner. An extensive investigation and audit of a potential investment is of vital importance before entering into a commercial deal. Due diligence serves to confirm all material facts in regards to a sale. Generally, due diligence refers to the care a reasonable person should take before entering into an agreement or a transaction with another party. Due diligence is a way of preventing unnecessary harm to either party involved in a transaction. Decision to purchase or invest is usually dependent on the results of due diligence analysis. This includes reviewing all financial records and everything else deemed material to the sale. Sellers could also perform a due diligence analysis on the buyer. Items that may be considered are the buyer's ability to purchase, as well as other items that would affect the purchased entity or the seller after the sale has been completed.