When buying or selling a pharmacy, the parties rely primarily on the annual financial statements and the level of revenue. The latter is, in fact, included in the sale agreements to reassure buyers. However, this reflex, inherited from the past, is not very convincing, and it is time to rethink this tradition! Only the margin matters. Therefore, it is first necessary to ensure that the pharmacist and their team follow proper billing practices (to this end, the emergence of expensive and very expensive products calls for the implementation of preventive and corrective control measures every year). The goal? To verify the accuracy of the margin amount appearing in the seller’s accounts, with reasonable assurance. What are these minimum controls that will prevent multiple disappointments? Live answer.