The company's purpose is to conduct audits and certifications according to national and international standards, both independently and on behalf of state or official testing authorities. The company may establish branches and subsidiaries in Switzerland and abroad, participate in other companies, and conduct all business and conclude contracts that are suitable to promote the purpose of the company or are directly or indirectly related to its purpose. 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. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad.