The company's purpose is to provide consulting services, in particular to SMEs and associations, in the areas of administration, accounting, finance, auditing, taxes, technology and telecommunications, as well as insurance and advertising. The company may also conduct any business that is suitable to promote the development of the company and the achievement of its purpose, including the purchase and sale of real estate. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct any business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties, as well as provide securities for the liabilities of affiliated companies.