Technical Due Diligence and Code Review Services

Because the technology behind a product carries costs that do not appear in financial statements. Technical debt, scalability constraints and security risks become visible only when the system is put under pressure, and by then the deal is closed. A technical due diligence assessment converts those unknowns into a priced list of work, which supports a more accurate valuation and a safer plan.

Product and roadmap, software architecture, code quality and technical debt, test coverage and QA, third-party and open-source dependencies, cybersecurity and compliance, DevOps, disaster recovery and infrastructure cost, and the development team with its processes. AI and data readiness are now part of most reviews. The exact list is agreed in the scoping stage.

Scoping, data collection and interviews, technical analysis of the codebase and infrastructure, process and team review, prioritization of findings, then reporting and review sessions. Each stage produces material for the next one, so the final report is traceable back to evidence.

Paying for a product that cannot scale, inheriting a rewrite you did not budget for, discovering licence or security problems after the deal, and losing the product when a key engineer leaves. Skipping the review does not remove these risks, it only moves them past the point where the price can still be adjusted.

Buy-side diligence is commissioned by the acquirer or the investor and looks for risk in a target company: what is being bought, what it costs to integrate, what the post-acquisition plan looks like. Sell-side diligence is commissioned by the company itself before going to market, so that hidden risks can be remediated in advance instead of being used to reprice the deal.

Financial due diligence validates the numbers: revenue, costs, contracts and obligations. Technical due diligence validates the asset that produces those numbers. The two are complementary, and findings from a technical review frequently change the assumptions in the financial model.

The common ones are financial, legal, commercial, operational and technical. Larger transactions add tax, HR and environmental reviews. Technical due diligence is the one that examines software, infrastructure and engineering capability, and it is the only one that reads the code.

Collect architecture documentation, give access to code repositories and environments, prepare a current product roadmap, list your third-party dependencies and licences, and have the KPIs and incident history ready. Nominate one person who can answer questions and schedule the team for interviews. Preparation shortens the review and reduces the number of open items in the report.

An executive summary for decision makers, a findings matrix with problem, impact, effort and priority, a remediation roadmap for 30, 60 and 90 days, a list of fixes required before scaling, and actionable recommendations discussed in two sessions: one technical, one business.

Read access to code repositories, architecture and product documentation, visibility into the CI/CD pipeline and monitoring, and time with the engineering team. Where access is restricted, the review can run in a controlled environment. We work under NDA and take only the access the agreed scope requires.

Code review services answer a narrower question: the quality, security and maintainability of the code itself. Technical due diligence puts that answer next to the architecture, the infrastructure, the team and the roadmap, and translates it into deal or planning terms. A code review is often the first step, and it can be expanded into full software due diligence later.

We work from a standard checklist so that nothing structural is skipped, then extend it for the specifics of the product: regulated data, a SaaS multi-tenant model, a heavy integration layer or an AI component. The checklist is provided to you at the scoping stage, so you know exactly what will be assessed before the review begins.

Cost depends on the scope, which is defined by the size of the codebase, the number of services and environments, and the depth of the security and AI readiness review. Scope and commercial terms are agreed upon before the review begins, so there won’t be any surprises during the assessment.

Yes. Once the review is completed, we can assist the team that implements the roadmap or take ownership of certain work streams such as architectural changes, pipeline automation or security fixes. The review is completely independent, and the report is finalized before any development scope is discussed.