Mr. Aquila authored the chapter, “A Look at Due Diligence,” published in the 2012 edition of Inside the Minds: Business Due Diligence Strategies. In the chapter, Mr. Aquila discusses the definition of due diligence in relation to M&A, noting specifically that M&A due diligence is content-specific and varies based on the transaction. The chapter focuses on a due diligence investigation by a purchaser in an M&A transaction, and examines the goals, potential risks and overall expectations of any buy-side diligence process. Mr. Parness assisted in the preparation of this chapter.