When a Business Broker or M&A Advisor considers representing a company that may want to go to market, the first things they look at are the financials and tax returns. Do they match up? Can other people understand them? Can you compare one period to another? Are the numbers so confusing that an outside accountant needs to be brought in? Reviewing the financials is the first step in the process of selling a company. Business owners should get an evaluation done as soon as possible so they know if they have “clean financials” or if the financials need cleaning.