Quarterly information is not audited. The fiscal year-end financials are. Although the information collected in the quarters is usually used to form the audit opinion at year-end. It is just that an audit opinion is not issued at the end of the Q.
The information is extremely valuable and Barclay's/Evercore has likely already prepared this information as a due diligence report provided to prospective buyers. B/E may have engaged PwC to assist in this information gathering, but maybe not, in order to keep information tightly controlled. If not, they could have collectively reconciled their information for their reporting responsibilities (ie. on the same page).
Takeouts occurring after earnings are likely due to management pointing at that date as being a deadline and/or management board meetings are around this date and deals can be easily voted upon. Yesterday was Tuesday, right?
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