Due Diligence are commitments where HSA and our clients have agreed to carry out, so far and no further, the processes described in the letter of commitment. Consequently, these do not represent a statutory audit of complete scope. Such arrangements are made mainly under the following circumstances: As part of the due diligence assessment of the purchase; Lender-borrower relationship, where the lender wishes to have an autonomous audit and report on the economic information of the borrower; Landlord-tenant relationship, where the landlord needs an autonomous report on the turnover reported by the tenant.