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Business Advisory

  • Accounting, Financial and Tax Due Diligence

Due diligence refers to the process of research and analysis that is done before an acquisition, investment, business partnership or bank loan in order to determine the value of the subject of the due diligence or whether there are any major issues or potential issues. The prospective acquirer / investor should obtain all the necessary information within the predetermined time and make sure that he makes a good deal and not a costly mistake.

PAS’s dedicated transaction advisory and due diligence teams can assist with financial, legal, tax and environmental due diligence and business analysis for organizations that are contemplating investments, strategic partnerships, mergers, and acquisitions or that are looking to enhance organizational effectiveness in an existing business unit or portfolio company.

How PAS can help:

We conduct due diligences with the sole objective to generate valuable due diligence reports and business analyses for our clients, that become an integral component of their decision-making and negotiation processes. We offer a confidential, sound, unbiased perspective and are the ideal complement to client’s internal resources

To focus on providing value-added services that enhances client business decisions by combining a thorough understanding of technologies, logistics, corporate strategy and finance with an ability to summarize complex issues into concise, easily understood terms

 Financial due diligence:

Our role in a financial due diligence review involves evaluating the proposed deal by analyzing the present and historical financial statements including important agreements reviewing the control environment and assessing the risk incidental to the business

Tax due diligence:

When companies acquire a business, dispose of a non-core business or go into a merger, they need to manage the tax risk by means of a tax due diligence. We provide you with corporate tax, social security and direct and indirect taxes due diligence while focusing on risks (including quantifications) as well as opportunities

Legal due diligence:

In an M&A process, any responsible management will require a comprehensive assessment of the possible legal risks related to the corporate status, assets, contracts, securities, intellectual property, etc. of the target company concerned. The negotiation of the transaction will in most cases require the intervention of a legal expert as numerous legal pitfalls need to be tackled as early as at the negotiation table. The drafting of the transaction contracts and related documents cannot be done without the special attention from a business angle.

We perform a full legal due diligence resulting in an assessment of the main risks and provide potential solutions that reduce the risk and provide assistance in drafting the letter of intent/confidentiality and exclusivity agreements / share purchase agreement (SPA ) representations and warranties, etc.

Our due diligence review deliverables: We aim to clearly bring out, in our due diligence review reports, the outcome of the engagement supported by findings in each area along with adjustments proposed to achieve the objectives of the engagement.

  •     Business Valuations

We offer tools and resources to help members working in business valuation

Our Business Valuation Committee advocates for members in this area to help maintain rigorous professional standards.

We provide our members with important tools, resources and technical information on business valuations.

If you have relevant skills, experience and knowledge, you may be able to apply for recognition as a Business Valuation Specialist.

What is business valuation? 

A business valuation incorporates the valuation of businesses, securities and intangible assets that are required for a multitude of reasons including accounting, taxation, transactions and disputes. 

As International Financial Reporting Standards (IFRS) and fair value reporting gain acceptance across the globe, we recognise the need for the ongoing development of a business valuation industry.

As a CA, if you are providing valuation services, you can stay up to date by accessing new and evolving standards, resources and work practices which provide insight and support professional development They provide you with essential information which facilitates the provision of high quality valuation services.

The standards related to this field are set by the Accounting Professional and Ethical Standards Board (APESB). All engagements or assignments in Australia are governed by APES 225 – Valuation services. Similarly these are governed by AES-2 in New Zealand – Independent Business Valuation Engagements. 

This standard applies to accountants working in the corporate sector and in government. For more information on this and other issued standards visit the APESB site and Members Handbook Institute of Chartered Accountants of New Zealand.

Ways to get involved

As a member you can stay up to date in a number of ways including:

subscribing to the quarterly Business Valuation Community Newsletter, 

contributing to articles included in the quarterly newsletter,

attending business valuation events held in your region throughout the year,

attending the business valuation conference held every two years. 

  • Business plan development -start up and expansion

A Strategic Business Plan is much more than a tool to obtain financing. If you still have all your plans and ideas locked up inside your head, preparing a strategic plan can help you clarify your company's direction. It can ensure that your key leaders are all on the same page, and keeps both management and staff focused on the tasks at hand.

A Strategic Plan is often needed when...

Starting a new venture, product or service

Expanding a current organization, product or service

Buying a new business, product or service

Turning around a declining business

The Strategic Plan provides a blueprint, describing your company, its products, the competitive environment, management team, financial health, and business risks.

The plan allows you to...

Identify and describe the target customer profile, features, advantages and benefits of your new venture, product or service.

Justify that your plans are credible by fully researching the need being filled with your new venture.

Develop marketing plans including full descriptions of targeted promotional campaigns with implementation timelines. You also get to examine market conditions, the nature of your customers, as well as your competitors, sales potential, and projected results of your promotional campaigns.

Develop staffing plans including identifying the key players, skills, attitudes and expertise needed to build the venture.

Develop management plans including full descriptions of management systems and timelines for implementation.

Develop financial plans including projected startup costs, operating costs, revenue, profits, and break-even analysis for the first 3 to 5 years.

Projected financial plans allow you to effectively predict upcoming problems, or prevent them. In other words, the perspective gained through your Strategic Business Plan can make a significant contribution to your company's success, and help you get the funding you require. In fact, most lending institutions and private investors will not even talk to you without a solid financial plan.

Identify building and equipment needs including vendors and cost estimates.

Formulate company milestones including timelines for upcoming products and services in development.

  • Corporate Finance

Buying or selling a business? Our corporate finance service applies to family and owner-managed businesses as well as larger enterprises. We find that our clients value and benefit from our integrated approach to the work we do for them, especially since many of their deals are one-off events.

Our ability to provide expert service and advice, along with commercial acumen is fundamental to achieving a successful outcome for you.

To help you reach your goals, we have well-established relationships with corporate lawyers, valuers, financiers, bankers and other funders.

Services include:


Acquisitions search services

Business disposals

Raising finance

Restructuring existing finance

Management Buy Outs (MBOs), including Vendor Initiated Management Buy Outs (VIMBOs)

Management Buy Ins (MBIs)

Asset Finance

Property Finance

Business Valuations

Financial Due Diligence


  • Business continuity and succession

Business Continuity & Succession Planning

What is Business Continuity & Succession Planning (BCSP)?

Business continuity & succession planning focuses on planning ahead. These services help business’s prepare for an unexpected disaster, death or any other changes that spark transitions within the business. Business continuity & succession planning takes a range of personal and financial factors into consideration while creating a plan that meets the goals of each unique business.

Why BCSP is Needed

The way in which a business transition is planned and executed can literally “make or break” your business’s future. Business transitions pose a host of personal, business and family issues to work through. There are financial and tax implications. There are performance issues. There are emotions. Having a well-defined business succession plan and process can protect and enhance your financial future while ensuring harmony among family members and employees.

Our Unique Approach – The BCSP Process

Transition Point Business Advisors follows a proven process to help you successfully transition to the next phase of life and exit your business while protecting your hard-earned legacy, minimizing taxes and maximizing family harmony. We first focus on you as an individual. We learn about your values, goals and dreams – for yourself, your employees and your business. Your vision becomes our vision, and it guides every aspect of our succession planning process.

PODCAST: Managing Family Business Conflicts

from January 2017

PODCAST: How Strong is Your Bench and Preparing Your Team for Tomorrow’s Opportunities

from January 2018


We learn about you

You learn about us

How we can best help you

Discuss our process

Proposal for Phase I

PHASE I – Diagnostic

Proposal Presentation

Discussion and approval

Provide Phase I services

Deliver diagnostic report

If appropriate, create proposal for Phase II

PHASE II – Plan Implementation

Proposal Presentation

Discussion and approval

Provide Phase II services

Determine next steps

If appropriate, create proposal for Phase III

PHASE III – Annual Business Review

Proposal Presentation

Discussion and approval

Provide Phase III services

Determine annual review

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