Need to know about coporate accounts

[graphic_jay]

Hi friends, Once again jay is here for ask one q. It is posible or not, creating coporate account that two or more users can use same account as thir accounts.
Because one of my friend and I think to go though with business proposal and we need to share both accounts link together. Explain about this.

1. It is prohobit or not
2. If can, how it will do.

I waiting in here for hear any responce. Please responce to this.
Thanking you.