In Switzerland and abroad, the company offers all services and mandates within the scope of the activities of an accounting office and a management consulting firm. The company may carry out all financial, commercial, industrial, movable and immovable transactions, in Switzerland and abroad, directly or indirectly related to the main purpose, excluding transactions involving residential real estate in Switzerland as well as the acquisition of participations in companies and corporations holding residential real estate in Switzerland. It may establish branches in Switzerland and abroad. The company may also grant loans to its associates and/or guarantee, secure or co-sign loans granted by third parties to its associates.