The purpose of the company is to provide accounting services to third parties, conduct audits, manage, provide tax advice, finance and hold participations in other companies. The company may conduct all business that is suitable to promote the company's purpose directly or indirectly. 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 third-party account, as well as provide guarantees and sureties for subsidiaries and third parties.