The balance sheet is often the most overlooked financial statement in a business acquisition — and one of the most dangerous to ignore. This session gives buyers a practical framework for reviewing a balance sheet during financial due diligence to identify hidden risks, overstated assets, and liabilities that can materially impact deal value. We’ll break down how to evaluate working capital, debt, accruals, and account-level detail so buyers can understand what they’re actually inheriting at close. Register: redacted Jan 21, redacted:30 PM Eastern Time (US and Canada) What You’ll Learn How buyers should review a balance sheet during diligence How to analyze working capital and identify potential shortfalls Common balance sheet accounts that hide risk or distort value How accruals, prepaids, and payables affect true profitability How to spot overstated assets and understated liabilities Red flags that often appear only on the balance sheet Why This Matters Many post-close surprises don’t come from the P&L — they come from the balance sheet. This session helps buyers avoid inheriting unexpected obligations, mispriced working capital targets, and financial issues that surface only after the deal closes. Whether you’re evaluating a new opportunity or already under LOI, this webinar will help you ask better questions and protect yourself before signing definitive agreements. This Session is a part of the 2026 Business Acquisition Webinar Series. Hosted by Patrick of O'Connell Advisory Group Connect with Patrick O'Connell: redacted About O'Connell Advisory Group: redacted