The importance of the appropriate focus on information technology, including software, in due diligence projects where the target is an information technology company, or where the target's business is heavily reliant on information technology is obvious.  However, the extent to which information technology permeates all aspects the very existence of corporate entities today, dictates that information technology be afforded adequate attention in all due diligence projects.

This article provides a short introduction to some considerations that are relevant when preparing for an information technology disclosure or considering such disclosed information in a due diligence contexts.