The company aims to provide high-quality services in the 4S areas of auditing, tax consulting, fiduciary and financial consulting. The company serves as a platform for the current and potential future partners for acquisition and marketing activities in the 4S areas. The company can acquire, manage and transfer patents, trademarks and technical and industrial know-how, acquire, manage and sell real estate in Switzerland and abroad, and participate in other companies in Switzerland and abroad, establish branches and found subsidiaries in Switzerland and abroad. The company can participate in group financing, in particular by granting loans to its direct or indirect shareholders or other group companies or providing guarantees or other securities of any kind for their liabilities to third parties, even if these loans or securities are in the exclusive interest of its direct or indirect shareholders or other group companies and are granted free of charge. The company can change its purpose at any time by decision of the general meeting, which must be approved by at least two-thirds of the votes represented and the absolute majority of the represented nominal values of the shares, subject to a corresponding amendment to the articles of association. The company can conduct all other business that directly or indirectly promotes the aforementioned purposes.