Artificial Intelligence · Series B Stage Due Diligence

Artificial Intelligence Series B Due Diligence Checklist

The complete Series B due diligence checklist for Artificial Intelligence startups. Prepare your data room, anticipate every investor request, and close your round faster.

All Checklists

6–12 weeks

Typical DD Timeline

5

DD Categories Covered

50+

Checklist Items Total

Artificial Intelligence Regulatory DD Context

AI regulation is rapidly evolving (EU AI Act, US EO on AI). Investors will assess regulatory exposure by use case. Document your intended use cases and risk tier classification explicitly.

Data Room Essentials for Series B

Documents to have ready before DD begins

  • 3 years of audited financial statements
  • Full customer list with contract terms and renewal dates
  • Complete IP portfolio with FTO opinion
  • All board materials and resolutions
  • Material subsidiary documentation
  • Insurance policies (D&O, E&O, cyber)
  • All government filings and regulatory correspondence

LEGALLegal Due Diligence

Institutional-grade legal DD covering corporate governance, regulatory risk, key contract change-of-control provisions, and cross-border compliance. Full rep and warranty review.

General Legal Items

  • Certificate of Incorporation and all amendments
  • Bylaws and any shareholder agreements
  • Cap table with fully diluted ownership by class
  • All convertible instruments (SAFEs, notes, warrants)
  • Option pool documentation and all grants
  • Founder IP assignment agreements
  • Co-founder agreements and vesting schedules
  • Material third-party agreements

Artificial Intelligence-Specific Legal Items

  • Training data licensing agreements and provenance documentation
  • IP ownership of model weights and outputs
  • Employee IP assignment agreements (especially for researchers)
  • AI output liability and indemnification clauses in customer contracts
  • Export control compliance for dual-use AI technologies

FINANCIALFinancial Due Diligence

Audited financial statements (typically required). Revenue quality review by Big 4 accounting firm. Deep customer cohort and retention analysis. Cap table fully modeled through exit scenarios.

General Financial Items

  • Financial statements (P&L, balance sheet, cash flow)
  • Bank statements (12+ months)
  • Accounts receivable aging report
  • Accounts payable aging report
  • Payroll records and headcount history
  • Revenue recognition policy documentation
  • Tax returns and any outstanding tax obligations
  • Insurance policies (D&O, E&O, general liability)

Artificial Intelligence-Specific Financial Items

  • GPU / compute cost per inference and margin trajectory
  • Revenue attribution by model version
  • Data labeling cost and quality assurance spend
  • Research and development capitalization policy
  • Customer contract structure (usage-based vs. seat-based)

PRODUCTProduct and Technical Due Diligence

  • Model card or fact sheet for each production model
  • Bias and fairness audit results
  • Hallucination rate and accuracy benchmarks vs. competitors
  • Data pipeline documentation and lineage
  • Model versioning and rollback procedures

MARKETMarket Due Diligence

  • Benchmark performance vs. frontier models (GPT-4, Claude, Gemini)
  • Customer use case concentration risk
  • Evaluation of competitive moat defensibility as models commoditize
  • Enterprise customer lock-in mechanisms

TEAMTeam Due Diligence

Executive team professional background investigations. Non-compete and non-solicitation enforceability analysis. Board composition governance review.

  • LinkedIn profiles for all founders and officers
  • Employment agreements for key personnel
  • Equity grant history and vesting schedules
  • Any prior employer IP invention disclosure forms
  • Non-compete and non-solicitation agreements
  • Professional reference contacts (3+ per founder)
  • Advisory board agreements and equity grants
  • Organizational chart as of current date

Frequently Asked Questions

How long does Series B due diligence typically take for Artificial Intelligence startups?

Artificial Intelligence Series B due diligence typically takes 6–12 weeks. Institutional-grade legal DD covering corporate governance, regulatory risk, key contract change-of-control provisions, and cross-border compliance. Full rep and warranty review. Having a complete data room ready before DD kicks off can reduce this timeline by 30–50%.

What Artificial Intelligence-specific items do investors review during Series B DD?

For Artificial Intelligence at the Series B stage, investors focus heavily on: Training data licensing agreements and provenance documentation, IP ownership of model weights and outputs, and GPU / compute cost per inference and margin trajectory, Revenue attribution by model version. AI regulation is rapidly evolving (EU AI Act, US EO on AI). Investors will assess regulatory exposure by use case. Document your intended use cases and risk tier classification explicitly.

What should I put in my data room?

Your Series B data room should include: 3 years of audited financial statements; Full customer list with contract terms and renewal dates; Complete IP portfolio with FTO opinion; All board materials and resolutions; Material subsidiary documentation; Insurance policies (D&O, E&O, cyber); All government filings and regulatory correspondence. Use a structured folder system that mirrors investor expectations — most institutional investors use a standard folder taxonomy.

What are the most common due diligence deal-killers?

The five most common DD deal-killers are: (1) undisclosed founder litigation or criminal history, (2) IP ownership gaps — particularly for university-origin technology, (3) customer contract terms that prevent assignment on change of control, (4) cap table math errors or undocumented equity grants, and (5) financial restatements required after revenue recognition review.

What team due diligence should I expect at the Series B stage?

Executive team professional background investigations. Non-compete and non-solicitation enforceability analysis. Board composition governance review.

Download the Full Checklist

Get the Artificial Intelligence Series B due diligence checklist as a Google Sheets or Notion template. Track completion status for every item in your data room.

Includes data room folder template, investor question tracker, and reference FAQ guide

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