Yes – and it’s one of the most valuable times to conduct one. In mergers and acquisitions, technical due diligence is standard. Buyers and their advisors examine the software being acquired, and undisclosed security vulnerabilities, compliance gaps, or significant technical debt can reduce the valuation, delay closing, or kill the deal entirely.
Getting a code audit done on your own timeline – before a buyer’s team does it – lets you find and fix problems first. It also gives you documentation you can share proactively, which builds buyer confidence and speeds up the diligence process. Sellers who come prepared tend to have a smoother experience.
Reference
Software Bill of Materials (SBOM) – CISA – cisa.gov