We sound like a broken record when we mention risk, but it is risk mitigation that ultimately increases your value. This last builder of profit is not entirely unique to pharmacy but is one notion that is overlooked by many buyers and sellers. Audit risk comes in many forms: narcotic, third-party payer, tax, and, now in some jurisdictions, in the form of professional service provision audits. We encourage you to create – or re-visit – your narcotic tracking procedures and documentation protocols for short-fill duration prescription authorizations. You should ensure that you adequately document patient encounters when providing professional services, and finally, in conjunction with your accountant, you need to assess your business for tax audit risk liabilities.