DRAFT v0.1 / FILE REF CDD/2026/UK-MID-MKT / INDEPENDENT REFERENCE - NOT M&A ADVICE
§ TYPE 1
T1.

Red-Flag Commercial Due Diligence

Scope, fee, timeline and the moment to commission red-flag CDD over a full mandate.

§ DIRECT ANSWER

Red-flag CDD is a focused scope: market, customer, risk register. UK boutique mandates cluster £15-25k over 2-3 weeks. Commissioned when the sponsor wants a fast no-go signal before committing the full diligence budget. Source: ICAEW Corporate Finance Faculty; BVCA Industry Activity 2025-26.

§ 1.1Scope

Three chapters: market sizing (chapter I), customer diligence (chapter II) and a one-page risk register (chapter VI). Operations and ops-bridge work is cut. Customer interview count usually capped at 8-10.

§ 1.2Fee anchor

Boutique: £15-25k. Big-4 deal advisory: £40-75k.

§ 1.3Timeline

2-3 working weeks. Scoping day 1-2, interviews day 3-7, synthesis day 8-10, draft day 11-15.

§ 1.4When to use

Pre-IC committee gate, before signing the engagement letter on a full mandate. Also commissioned where the sponsor already has sector view but needs an independent stress-test before exclusivity.

§ 1.5Sample TOC

Exec summary, three chapters, risk register, appendices. See /templates/report-toc/.

VERIFIED 21 JUN 2026NEXT REVIEW 21 SEP 2026SRC: ICAEW CF; BVCA Industry Activity 2025-26

Marked-up by Oliver Wakefield-Smith. Draft v0.1, 21 June 2026.