In relation to Mergers and Acquisitions (M&A’s), especially these procedures allow us to measure the risk level and responsibility of the parties involved, and to make the best possible estimation of time and costs of the irregularities detected, as well as of the regularization of the company. This information will be used during the corresponding negotiation and to avoid counterproductive effects such as acquiring environmental liabilities. Also, in most of these cases, once the transaction is closed, the Firm is hired by the parties involved for the implementation of the proposed regularization process.