The company's purpose is to provide consulting and training services to legal and natural persons in the areas of management, finance and accounting, controlling and foreign languages; exercise of fiduciary functions; creation of teaching materials and specialist articles as well as the conduct of expert opinions. The company may establish subsidiaries in Switzerland or abroad, open branches in Switzerland and abroad, and participate in other companies. The company may acquire, hold and sell real estate. The company may enter into all transactions and conclude contracts that are suitable to promote the purpose of the company or are directly or indirectly related to it.