The company's purpose is to provide services in the areas of education, further education, vocational training, trust, auditing, in particular tax consulting and accounting. Furthermore, the company aims to provide consulting and support services in the areas of general management, human resources, marketing and communication. 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 also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.