The company's purpose is to provide all services that fall within the scope of an auditor's activities, including in particular: conducting audits of all kinds, tax and financial reporting, carrying out restructuring, conversions, liquidations and company valuations, managing accounting and providing trust services of all kinds. 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 the account of third parties, as well as provide guarantees and sureties for subsidiaries and third parties.