The company's purpose is to provide services related to auditing and other fiduciary services, including accounting, financial statement preparation, and tax consulting. 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 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.