J&S, a compliance consulting company, is the first consulting company in Taiwan with focus on how to design effective compliance programs in organization to manage risks on bribery which is the rigorously prohibited in the US Foreign Corrupt Practices Act (FCPA). Violation could lead to substantial penalties, fines or incarceration of individuals. The Company’s targeted customers is the small or medium-sized multi-national companies in pharmaceutical, medical device, technology and energy companies in Taiwan which have relatively less internal compliance resources compared to the large-sized international companies. Based on company’s business strategy and marketing plan, the five-year financial statements show that the Company can be break-even in the fifth year after set up. The challenge of the Company would be the market recognition that could potentially affect company’s ability to gain service orders. Partnering with existing reputational consulting firms or law firms might be a solution to build company branding, although it must pay off a certain level of profit for the collaboration. Also, partnership may be a better way for the Company’s formation, meaning that every key members in the company become as partners by funding certain amount of the money or providing specialty to the Company to exchange the its equity and bear the its profit and loss. Through partnership of the formation, the Company would increase the likelihood of each partner achieving their mission and to amplify their reach for the Company’s success.