The company's purpose is to provide consulting and services, particularly in the areas of accounting, tax consulting, business management consulting, and assisting in the performance of tasks in all areas of corporate management. The company may establish branches and subsidiaries both domestically and abroad, and may participate in other companies both domestically and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, dispose of, and manage real property both domestically and abroad. It may also provide financing for its own account or for the account of others, as well as provide guarantees and sureties for subsidiaries and third parties.