AI Is Becoming Part of the Due Diligence Conversation
When preparing a business for sale, owners expect buyers to ask about financials, customers, employees, competition, and growth opportunities.
There may be another question starting to make its way onto that list:
How is AI affecting your business?
The latest Q2 2026 IBBA and M&A Source Market Pulse Report found that buyers are beginning to ask about AI, particularly in larger transactions. For deals valued at $10 million or more, 49% of advisors said buyers frequently or occasionally ask about a seller's AI strategy.
I think what's important here is that this doesn't mean every business needs an elaborate AI strategy.
It means owners should understand how AI could affect their business.
What Are Buyers Thinking About?
A buyer isn't necessarily looking to see how many AI tools a company is using.
They're trying to understand what the business may look like after they acquire it.
Could AI make parts of the operation more efficient?
Could it reduce costs or improve margins?
Could competitors use it to gain an advantage?
Could it change staffing needs?
Or is this a business where AI is unlikely to have a significant impact?
These are becoming legitimate questions during the sale process.
The IBBA report notes that larger buyers are increasingly considering whether companies are using AI to improve productivity, protect their competitive position, and manage operational and cybersecurity risks.
What Does This Mean for Sellers?
You don't need to force AI into your business just because you're thinking about selling.
But you should be prepared to discuss it.
If AI presents an opportunity, understand what that opportunity could look like. If it presents a risk, understand the risk. And if you believe AI will have very little impact on your company, be able to explain why.
Due diligence has always been about helping a buyer understand what they're acquiring and what could change after closing.
AI is simply becoming another part of that conversation.