The company aims to provide services, in particular consulting services in the fields of management consulting, accounting, trust and human resources. 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, dispose of and manage real estate in Switzerland and abroad. It may also provide financing on its own account or for the account of others as well as provide guarantees and sureties for subsidiaries and third parties.