Podcast Internal Investigation, episode 9: Anti-corruption checks in an M&A deal

For some years now, due diligence in M&A has been synonymous with compliance.

Article 17 of the “Sapin II” law does not require the evaluation of a target company. But since the reversal of case law by the Court of Cassation on 25 November 2020, the AFA has updated its practical guide on anti-corruption audits in the context of mergers and acquisitions. And the integrity audit has taken on a whole new dimension.

Nathan Morin explains to Actuel Directions Juridiques how he conducts compliance audits on behalf of his clients.

👉 What was the biggest difficulty he had to face?
👉 What to do if the target company refuses to provide sensitive information?
👉 In case of proven suspicions, did he have to convince his clients not to turn a blind eye?

Listen to the full podcast in French here.