The company's purpose, in Switzerland and abroad, is to provide all advisory, service and performance services in the fiduciary, legal, accounting and auditing fields; to carry out mandates that may fall within the scope of activity of a fiduciary, auditing and advisory company, notably in the field of business economics, legal advice and accounting; to acquire, hold, manage and administer companies in the fiduciary sector. The company may carry out, either for its own account or for the account of third parties, all financial, commercial, industrial and real estate operations, in Switzerland and abroad, directly or indirectly related to the main purpose. It may create branches in Switzerland and abroad. The company may also grant loans to its partners and/or stand in solidarity, guarantee or act as a guarantor for loans granted.