The company provides services in the field of auditing, in particular the conduct of limited and ordinary audits as well as general business consulting. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all 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 provide financing for its own account or for the account of third parties, enter into guarantees and sureties for subsidiaries and third parties, as well as acquire, manage and exploit intellectual property rights.