In Switzerland and abroad: - bookkeeping and administrative management in all forms, including maintaining accounting books, preparing balance sheets, income statements and financial reports, as well as implementing accounting and internal control systems; tax and financial advice, including preparing and filing tax returns for individuals and legal entities, tax and estate planning, financial organization advice, as well as representing taxpayers before tax and administrative authorities; - business management consulting, including financial analysis, strategic planning, cash management, implementing management tools, budgeting and assisting companies in their development, transformation or restructuring; - company domiciliation, creation and administrative management, including providing registered offices, managing personnel, payroll, social insurances, as well as maintaining legal secretarial services; - acting as administrator, manager, liquidator, advisor or representative within companies, foundations, associations or other entities, in a fiduciary or professional capacity; - fiduciary and asset management, including holding, administering and managing assets, assets or representation mandates, excluding activities subject to a specific authorization from the FINMA; - training and professional development in the fields of accounting, taxation, management, auditing and business administration. It may also, either for its own account or for the account of third parties, carry out all financial, commercial, securities or real estate operations directly or indirectly related to its corporate purpose and be interested, in any form, in all similar businesses, notably by taking participations in similar businesses. The company may also establish branches and subsidiaries in Switzerland and abroad.