The company provides accounting and consulting services as well as tax services. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies. The company may acquire, encumber, hold, manage, exploit and sell intellectual property rights, real estate and securities. It may take out loans and mortgages, carry out financing for its own account or for the account of third parties, and grant guarantees and sureties for subsidiaries and third parties. The company may carry out all commercial, financial and other activities that are suitable for promoting the purpose of the company or that are directly or indirectly related to it.