The company's purpose is to provide services in the field of auditing and business consulting, in particular the assumption of mandates as an auditing body as well as economic and tax 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 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.