Michael discusses best practices to conduct due diligence in Merger and Acquisition (M&A) transactions in Greater China. Unlike in the west, China due diligence is not verifying documents on a checklist. The key is to verify information in the context of a changing society. If one does not understand that society’s past, present and future, the mechanical exercise could create significant operational issues. The due diligence process does not end at the closing. The due diligence process is the beginning and it is meant to assist the post closing management team to prepare to integrate best practices operations after this culturally sensitive “look over the horizon” to insure effective operations and risk management.