The company's purpose is to provide consulting services and training in the fields of finance, accounting, financial reporting, controlling, taxes, auditing, corporate transactions, organization and management. 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 intellectual property rights and 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 grant guarantees and sureties for subsidiaries and third parties.