to provide accounting, tax and commercial advisory services to clients, as well as to assist and represent clients in management and transactions. The company may establish branches and subsidiaries in Switzerland and abroad. The company may provide financial assistance, including loans, advances, guarantees or securities of any kind, to its subsidiaries, sister companies, parent company or any other affiliated company. The company may also grant loans, advances, guarantees or securities of any kind to third parties or its shareholders. Furthermore, the company may carry out all operations that are directly or indirectly related to its purpose or that promote or facilitate its development.