The document provides guidance on conducting investigations for various parties in business transactions. It outlines the key points an investigator should focus on when investigating a client's accounts on behalf of a bank loan application. These include verifying liabilities, assets, profits, competition, and financial position. It also describes investigating accounts when a client intends to join an established business or when investigating on behalf of a partner or share purchaser. The investigator should examine financial records, contracts, reputation, security, and use of funds/capital. The goal is to accurately assess the financial health, risks, and viability of the business or investment opportunity.