Andersen is a U.S.-focused tax and financial advisory firm serving high-net-worth individuals, family offices, businesses, and investment funds. Founded in 2002 by former Arthur Andersen partners, Andersen deliberately built around the legacy Andersen brand. The firm's core offering is tax advisory and compliance, covering personal tax planning for wealthy individuals and estates, business tax services (including M&A tax structuring, state and local tax, and international tax), fund accounting and compliance for private equity, hedge funds, and venture capital, and independent valuation work. A defining feature of Andersen's model is that it does not provide audit or attestation services, which frees it from auditor independence rules and allows it to serve any client on any advisory engagement without conflict-of-interest restrictions. Andersen bills clients for professional services, with revenue driven by the number of client engagements, the scope and complexity of work per client, and the depth of long-term relationships. Over 70% of revenue comes from clients of more than three years, reflecting a highly recurring revenue base. Andersen also licenses the "Andersen" trademark to Andersen Global member firms in exchange for a fee tied to each member firm's revenue growth. Key growth priorities include deepening existing client relationships, expanding into consulting and investment banking, acquisitions targeting geographic and capability expansion, and international growth through the Andersen Global network.