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M&A Privacy Due Diligence Checklist

Comprehensive Target Assessment Framework

15 min read10 December 2024
"Privacy liabilities survive M&A transactions. Due diligence failures become acquirer problems."

Privacy due diligence in M&A transactions has shifted from nice-to-have to deal-critical. Under DPDPA, acquirers inherit target privacy liabilities. This checklist provides a comprehensive assessment framework.

1Document Request List

Request these documents in the initial due diligence phase.

  • Privacy policies (current and historical versions)
  • Data processing inventory with lawful basis mapping
  • Consent records and audit trails
  • Third-party processor list with DPA status
  • Breach history and incident reports
  • Regulatory correspondence and enforcement actions
  • Employee privacy training records
  • DPIA reports (if target is/was SDF)
  • Cross-border transfer documentation

2Red Flag Assessment

These findings require immediate attention and may affect deal structure.

  • Critical: Undisclosed prior breaches
  • Critical: Processing without lawful basis
  • Critical: Children's data without parental consent
  • High: Missing or non-compliant privacy policy
  • High: No grievance redressal mechanism
  • Medium: Incomplete processor DPA coverage
  • Medium: Missing employee training records
Counsel Advisory

Deal Structure Impact: Critical findings may warrant escrow holdbacks, specific indemnities, or purchase price adjustments.

Key Takeaways

1

Privacy due diligence is mandatory for informed M&A decisions

2

Acquirers inherit target's privacy liabilities

3

Critical findings may require deal structure adjustments

4

Document request should be comprehensive from day one

5

Engage privacy counsel early in the transaction timeline

Statutory References

Section 8 (Fiduciary Obligations)Section 33 (Penalties)The Schedule (Penalty Amounts)

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