The exercise of any fiduciary activity in the commercial, financial and real estate fields, in particular the organization, maintenance and revision of accounting books, the preparation of accounting and administrative expert opinions, the establishment and administration of companies, tax consulting and representation, consulting and representation of creditors, debtors and third parties in the context of the law on enforcement and bankruptcy, special administration of bankruptcies and bankruptcy settlements, the function of concordat commissioner, the function of liquidator of companies, the collection of debts and the rehabilitation of debtor situations, consulting and organization of business activities, administration of assets including real estate administration, participation in one's own name or on behalf of third parties in companies or other commercial, financial, industrial enterprises and assuming one's own representation of any kind, both on behalf of third parties, taking on mandates of any kind related to real estate, the purchase, sale, and promotion of real estate development of building land through urban development activities, the preparation of feasibility studies, the preparation of expert opinions, the design, construction and sale of real estate, brokerage, management of participations and any type of consulting and services related to real estate both in Switzerland and abroad, as well as the exercise of private placement activities in the socio-sanitary sector, in particular of caregivers in workplaces located throughout Switzerland.