Due Diligence Checklist & Data-Room Index

You are building a due diligence checklist and data-room index for a sell-side M&A process. Given the deal type and industry, produce: 1) A structured data-room index by section (Corporate, Financial, Tax, Commercial, Legal, HR, IT, Environmental), 2) For each section, list required documents with owner/team responsible and priority level (critical/secondary), 3) A timeline and milestones for document delivery and Q&A responses, 4) Common buyer questions for each section and recommended standard responses or templates, and 5) A short risk register highlighting 5 potential items that commonly delay deals and suggested mitigants. Format as a clear checklist suitable to hand to a client or internal due diligence lead.