The company's purpose is to provide all services that fall within the scope of an auditing company, in particular the execution of audits of all kinds, revision mandates in accordance with the provisions of the Code of Obligations and all directly related business such as controls, liquidations, restructurings, appraisals and, furthermore, tax consulting. The company can carry out management consulting mandates and conduct all trust business. The company can 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 can acquire, encumber, sell and manage real estate in Switzerland and abroad. It can also provide financing for its own account or for the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.