The company's purpose is to perform, under the service marks and in accordance with the standards and quality criteria of ARB (formerly AudiConsult, Russell Bedford), all services of any kind, in particular accounting revision, auditing, tax consulting, business consulting, financial services, acquisition and administration of real estate, accounting and related work, as well as administration and management of companies and other legal entities; it may also hold assets and manage affairs on a fiduciary basis. The company may also establish branches in Switzerland or abroad and carry out, either on its own account or on behalf of third parties, all financial, securities, commercial and industrial transactions directly or indirectly related to its corporate purpose.