The company's purpose is to provide consulting and training services in tax, accounting, social and legal management for companies and groups of companies, as well as in the restructuring of public and private organizations. It may establish branches in Switzerland and abroad, participate in other companies in Switzerland and abroad, acquire companies with an identical or similar purpose, or merge with such companies, carry out any commercial and financial activity, and perform all operations and conclude all contracts that are suitable for developing its purpose or are directly or indirectly related to it.