§ THE SPINE
C.
CDD Report Structure
Seven roman-numeral chapters that anchor every UK mid-market commercial due diligence report.
§ DIRECT ANSWER
A UK mid-market CDD report carries seven chapters in this order: I. Market Sizing, II. Customer Diligence, III. Competitive Landscape, IV. Operations Diligence, V. Financial-Commercial Bridge, VI. Risk Register, VII. Synthesis. Red-flag scope cuts III, IV, V. Source: ICAEW Corporate Finance Faculty; BVCA Industry Activity 2025-26.
§ SpineSeven chapters
| # | Chapter | Cuts in red-flag? |
|---|---|---|
| I | Market Sizing | No |
| II | Customer Diligence | No |
| III | Competitive Landscape | Yes |
| IV | Operations Diligence | Yes |
| V | Financial-Commercial Bridge | Yes |
| VI | Risk Register | No |
| VII | Synthesis | Compressed |
VERIFIED 21 JUN 2026NEXT REVIEW 21 SEP 2026SRC: ICAEW CF; BVCA Industry Activity 2025-26