The company's purpose is to provide all services that fall within the scope of a trust and auditing company, in particular accounting with financial statement consulting, audits of all kinds, including internal audits, corporate and tax consulting, advice and support in all financial and business matters, including controlling, management and administration of companies and organizations in Switzerland and abroad. The company may establish branches 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. 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.