Auditing of management systems, corporate consulting as well as training and consulting services for the implementation and continuous improvement of management systems to achieve business excellence. May establish and operate branch offices and subsidiaries in Switzerland and abroad, participate in other companies in Switzerland and abroad, and conduct all business that is directly or indirectly related to its purpose, furthermore acquire, encumber, sell and manage real estate in Switzerland and abroad, also arrange financing for its own account or for the account of third parties and provide securities for liabilities of affiliated companies.