The company's purpose is to provide consulting services and perform services for businesses and individuals, particularly in the areas of accounting, tax consulting, and trust services. 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 or is suitable for promoting it. The company may acquire, encumber, dispose of, and manage real property both domestically and abroad. It may also provide financing on its own account or on behalf of others, as well as provide guarantees and sureties for subsidiaries and third parties.