The sole proprietorship aims to take over trust mandates of all kinds, in particular accounting, tax and business consulting mandates. The sole proprietorship may establish branches in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The sole proprietorship 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 securities for liabilities of affiliated companies.