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Cayley | Independent Technology Assurance & Advisory

Independent technology assurance and advisory

Technical facts. Defensible decisions.

We establish the technical facts behind transactions, disputes and board decisions. Our work is independently scoped, evidence-led and designed to identify material risk and the next practical action.

Triggers

When firms call us

Companies at every stage call us for different reasons: startups and scale-ups, M&A transactions and technical due diligence, disputes, dilutions and insolvencies.

Services

Our services

Lawyers, Insolvency Practitioners and Accountants

Rapid Technology Matter Assessment

A fixed-scope technical triage that establishes the facts and the next step when a matter needs an early, defensible technical view.

Output
Written assessment with confidence ratings
Timing
5 to 10 working days

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Investors, Acquirers, Accountants and Boards

Technology Due Diligence

An independent review of software, architecture, team, security, scalability and technical debt before an investment or transaction decision.

Output
Diligence report with risk classifications
Timing
2 to 4 weeks

Read the full scope

Investors, Boards and Scale-Ups

SaaS Scale & Data Integrity Review

An assessment of architecture, resilience, security boundaries and whether reported subscription and revenue figures reconcile with the systems.

Output
Report on architecture and data integrity
Timing
2 to 4 weeks

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Boards, Scale-Ups and Investors

Fractional CTO / CISO

Senior technology leadership, risk and vendor governance, and board reporting on a defined engagement, kept separate from work we later assure.

Output
Board reporting and a technology roadmap
Timing
Ongoing, on a defined engagement

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Lawyers, Accountants and Acquirers

Digital IP & Software Provenance Review

A review of contributor records, agreements, licence obligations and commit history to test whether the company owns the code it uses.

Output
Provenance report and licence risk register
Timing
2 to 3 weeks

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Lawyers, Accountants and Corporate Advisers

CPD Sessions for Law & Accounting Firms

Practical technology sessions for legal and accounting teams, from 1 hour briefings to 10 hour modular programs on AI, cyber risk, digital evidence and due diligence.

Output
Attendance certificate for the hours completed
Timing
On demand, in person or online

Read the full scope

Why the work is different

Independence
We do not build, resell or operate the systems we assess.
Fixed scope
Each engagement has a defined question and a stated boundary.
Evidence handling
Every finding is traced to the records we reviewed.
Confidence levels
Each finding states whether it is Confirmed, Supported, Indicative or Unknown.
Commercial interpretation
We state the effect on the decision, not only the technical detail.
No self-remediation
We do not sell the remediation work for issues we identify in an assurance role.

Method

How we work

Read the full methodology

  1. 1

    Define the question

    Agree the decision the work must support and the scope boundary.

  2. 2

    Preserve and collect evidence

    Secure the repositories, records and systems the review depends on.

  3. 3

    Test the technical position

    Examine the evidence against the claim being made.

  4. 4

    Rate risk and confidence

    Classify each finding by materiality and by the strength of the evidence.

  5. 5

    State the next action

    Set out the practical step, owner and timing where possible.

Independent of the systems we assessEvery finding traced to its evidenceConfidence stated, limitations shown

Who we work with

Over the past 15 years we have served and consulted for a wide range of clients across Europe, the United States and Australia, with a core focus on:

Accountants and Transaction Advisers

Materiality, required investment and the effect on transaction terms.

Technology Due Diligence

Startups

Senior technology leadership, architecture decisions and investor-ready reporting without a full-time hire.

Fractional CTO / CISO

Non-Profit Organisations

Independent advice on systems, vendors and data practices, scoped to constrained budgets.

Fractional CTO / CISO

Something Related, but Not Listed?

We take general industry and technology enquiries that sit near our services. Outline the situation and we will say whether we can help, or point you to someone who can.

Enquire about a related matter

CPD

Sessions for legal and accounting teams

We run practical CPD programs on the technical questions that decide matters, from who owns the code in a share sale to what to preserve before a software dispute. Formats run from a 1 hour briefing to a 10 hour modular program, in person or online, and are tailored to the depth your team needs.

Discuss a matter

Provide a short outline of the decision, transaction or dispute. We review the scope and check for conflicts before we contact you. Do not submit confidential material through the form.