The purpose of the company is to provide services in the areas of trust, tax consulting, business consulting, auditing, as well as business and organizational consulting. This includes, in particular, the management of accounting, preparation of financial statements, tax returns and tax planning, conducting audits, business analyses, succession and financial planning, as well as advising companies and private individuals on organizational, financial and strategic matters. The company may also engage in any business that is suitable for promoting the company's purpose directly or indirectly, and may participate in other companies both domestically and abroad. The company may establish branches and subsidiaries both domestically and abroad and may participate in other companies both domestically and abroad, as well as engage in any 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.