My client will be selling her business and has found a buyer she trusts. I have not talked with her yet about possible cash flow and liquidity issues I see on the buyer's 2022 tax return. 1. Large business losses in 2017 and 2018. 2. Mortgage loan from a family trust might indicate difficulty in getting a bank loan. 3. Early IRA distribution in 2022.  4. Loan by the buyer to buyer's S Corp of 60K in order to take the loss. 5. Sale of home in 2022 might have been for cash needed. I need to investigate this.

I don't have experience representing a seller. In addition to expressing my concerns about the buyer's liquidity to my client, where do I go from here? 

The guide I have from Ed Mendlowitz, CPA in NJ is instruction. What is the best form of assurance needed to show the buyer can afford the sale?  He also suggests getting a letter of interest from the buyer laying out the financial term proposed by the buyer.