The execution of accounting, auditing, tax advisory, liquidation and fiduciary services. The company may create branches and subsidiaries, in Switzerland and abroad. It may carry out all financial, commercial, industrial, movable and immovable operations (provided that the immovable properties are exclusively used for commercial purposes), in Switzerland and abroad, directly or indirectly related to the main purpose. The company may acquire, encumber, alienate and manage immovable properties in Switzerland (provided that the immovable properties are exclusively used for commercial purposes) and abroad. It may also grant loans to its shareholders or to third parties, act as a guarantor or guarantee any commitment made by its shareholders or third parties.