The purpose and objective of the company is to engage in any form of fiduciary consulting, such as taking on bookkeeping, auditing, business consulting mandates, tax consulting, inventory valuations, liquidations, and handover of objects. The company may establish branches and subsidiaries both domestically and abroad, participate in or acquire other companies both domestically and abroad, and carry out all activities that are suitable to promote its purpose directly or indirectly. The company may acquire, encumber, dispose of, and manage business properties and intangible assets both domestically and abroad.