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bureau de comptabilité in schweiz

: 1803 Entries
 Closed – Opens today at 9:00 AM
Zogg Treuhand AG

Zogg Treuhand AG

Im Schörli 5, 8600 Dübendorf
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Audit firmTax adviceAccountingProperty managementAudit companiesTrustee's office
Revigroup Lugano SA

Rating 4.7 of 5 stars from 3 ratings

Revigroup Lugano SA

Via Serafino Balestra 18, 6900 Lugano

Professionalism and Efficiency for you! Revigroup Ltd. (hereinafter also referred to as „Revigroup“), having its offices in Zu­rich, Geneva and Lugano, is the result of a cooperation of a number of firms in the field of Audit, Tax Advi­sory, Financial and Economical Consulting, Fiduciary and Trustees in Switzerland. We are con­vin­ced that there is a need for high-quality services, promptly rendered by a competent, multilingual team with international experience. In a world with an ever accelerating technological progress, the optimal combination of the human being and its tools represents the challenge of the future. Accounting and Consulting cannot simply be reduced to the application of technologies and theoretical principles and cannot distance itself from reality of everyday life and of the human being, the true foundation of any enterprise. Revigroup aims at merging these two realities in such a way, that the increasingly dynamic and complex needs of clients can be met by superior, professional services; this considering that not only technical or organizational elements of an enterprise but also the human and intrapersonal dimension have to be taken into account. The Board of Directors of Revigroup is formed by Thomas Ernst, Roger Wyss and Gabriela Roethlin. Services By creating added-value we want to be an important part in the success of our clients, whether it is in the field of Audit, Management and Economic Consulting or Accounting. We want to provide high-value, professional services in the field of Audit, Accounting and in related areas of pro­fes­sional services and therefore fulfil your expectations. Experience, preparation and training of our staff, combined with the application of modern me­tho­do­lo­gies allow us to analyze, comprehend, and propose feasible solutions even for the most complex bu­si­ness problems. Audit, Accounting Swiss statutory audits (Code of Obligations)Audits according to special legislationAudit of non-Swiss entities including reporting in foreign languageAudits in accordance to international standards (IFRS)Assistance regarding implementation of international standards (IFRS)Internal audits„Anti Money-Laundering Law“-AuditsReview, Analyses, Investigations, Appraisals, and Valuations with court appointments„Due Diligence“-AuditsRegistered auditor pursuant to the Swiss Audit Supervision Act Consulting Management and entrepreneurial ConsultingAssistance and consulting re Accounting and BookkeepingAssistance with sale or purchase of business entities or parts thereofAssistance re succession, MBO, MBI, or M&AConsulting re and assistance in case of Turn-around or Restructuring Other Services (in cooperation with third parties) Domestic and international Tax ConsultingAccounting and Bookkeeping: preparation of and assistance with consolidated financial statements, year-end and interim financial statements, multi-currency accounting, temporary accounting as­sis­tan­ceComputation and preparation of Payroll, consulting re Social Security and Labor Law Asset Management, Pension planning, Insurance matters and Risk Management

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Audit firmAuditingBusiness consultancyTax adviceFinancial adviceAccountingWills, estate planning
Via Serafino Balestra 18, 6900 Lugano
Audit firmAuditingBusiness consultancyTax adviceFinancial adviceAccountingWills, estate planning

Professionalism and Efficiency for you! Revigroup Ltd. (hereinafter also referred to as „Revigroup“), having its offices in Zu­rich, Geneva and Lugano, is the result of a cooperation of a number of firms in the field of Audit, Tax Advi­sory, Financial and Economical Consulting, Fiduciary and Trustees in Switzerland. We are con­vin­ced that there is a need for high-quality services, promptly rendered by a competent, multilingual team with international experience. In a world with an ever accelerating technological progress, the optimal combination of the human being and its tools represents the challenge of the future. Accounting and Consulting cannot simply be reduced to the application of technologies and theoretical principles and cannot distance itself from reality of everyday life and of the human being, the true foundation of any enterprise. Revigroup aims at merging these two realities in such a way, that the increasingly dynamic and complex needs of clients can be met by superior, professional services; this considering that not only technical or organizational elements of an enterprise but also the human and intrapersonal dimension have to be taken into account. The Board of Directors of Revigroup is formed by Thomas Ernst, Roger Wyss and Gabriela Roethlin. Services By creating added-value we want to be an important part in the success of our clients, whether it is in the field of Audit, Management and Economic Consulting or Accounting. We want to provide high-value, professional services in the field of Audit, Accounting and in related areas of pro­fes­sional services and therefore fulfil your expectations. Experience, preparation and training of our staff, combined with the application of modern me­tho­do­lo­gies allow us to analyze, comprehend, and propose feasible solutions even for the most complex bu­si­ness problems. Audit, Accounting Swiss statutory audits (Code of Obligations)Audits according to special legislationAudit of non-Swiss entities including reporting in foreign languageAudits in accordance to international standards (IFRS)Assistance regarding implementation of international standards (IFRS)Internal audits„Anti Money-Laundering Law“-AuditsReview, Analyses, Investigations, Appraisals, and Valuations with court appointments„Due Diligence“-AuditsRegistered auditor pursuant to the Swiss Audit Supervision Act Consulting Management and entrepreneurial ConsultingAssistance and consulting re Accounting and BookkeepingAssistance with sale or purchase of business entities or parts thereofAssistance re succession, MBO, MBI, or M&AConsulting re and assistance in case of Turn-around or Restructuring Other Services (in cooperation with third parties) Domestic and international Tax ConsultingAccounting and Bookkeeping: preparation of and assistance with consolidated financial statements, year-end and interim financial statements, multi-currency accounting, temporary accounting as­sis­tan­ceComputation and preparation of Payroll, consulting re Social Security and Labor Law Asset Management, Pension planning, Insurance matters and Risk Management

Rating 4.7 of 5 stars from 3 ratings

 Closed – Opens today at 8:00 AM
Fibexa SA société fiduciaire

Fibexa SA société fiduciaire

Rue du Lion-d'Or 1, 1003 Lausanne
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Audit firmAuditingTax adviceAccountingFinancial adviceManagement consultingAudit companies
 Closed – Opens today at 8:00 AM
NEMA Fiduciaria di Nero Maria Pia

Rating 5.0 of 5 stars from 3 ratings

NEMA Fiduciaria di Nero Maria Pia

Viale Stazione 18B, 6500 Bellinzona
NEMA is what you are looking for

NEMA Fiduciaria - Nero Maria Pia: Expert Consultant for Your Company in Arbedo-Castione Welcome to NEMA Fiduciary, led by Nero Maria Pia (NE - MA), a distinguished consultant with roots in the picturesque municipality of Arbedo-Castione. With a successful background in renowned fiduciary and business firms between Lugano and Bellinzona, Nero Maria Pia founded NEMA with the aim of simplifying administrative practices for small and medium-sized enterprises, ensuring seamless business continuity. Our Values: Transparency, Competence, and Innovation NEMA epitomizes transparency and competence. We are a dynamic team, at the forefront of technology, yet anchored in the belief that trust is built through sincerity. Our commitment is reflected in both procedures and costs, ensuring a direct approach and clarity at every step. Services Offered by NEMA: Corporate Formation and Start-Up: Analysis of the ideal corporate formula. Opening of bank accounts. Insurance consultancy for businesses. Organizational planning for companies. Accounting: General accounting management for SMEs and sole proprietorships. Client accounting oversight. Quarterly/semi-annual VAT statements. Preparation of annual balance sheets and income statements. Personnel Management: Monthly payroll processing. Quarterly withholding tax statements. Annual declarations for AVS/LPP/LAINF. Correct application of collective labor agreements. Employee entry/exit notifications. Annual salary certificates. Withholding tax certificate issuance. Consultation for obtaining work permits. Tax Consulting: Tax declarations for individuals and legal entities. Voluntary disclosure and assistance with tax complaints. Consultation on taxation of real estate profits. Trust is Our Foundation - Contact Us for a Coffee and Learn More! "A journey of a thousand miles begins with a single step." - Lao Tzu Accounting Packages: Tailored services for 150, 250, 500, or 1000 invoices annually. Click here for more details. Personnel Management: Detailed services for human resources management. Types of Consultations: Various accounting, tax, and management consultations tailored to your needs. In the complex world of business consulting, NEMA Fiduciary is the reliable guide to ensure the success and stability of your business. Contact us today for an informative meeting and discover how we can make a difference for you!

PremiumPremium Entry
Audit firmTax adviceAccountingBusiness consultancyFinancial adviceCooperative housing association construction societyAudit companies
Viale Stazione 18B, 6500 Bellinzona
Audit firmTax adviceAccountingBusiness consultancyFinancial adviceCooperative housing association construction societyAudit companies
NEMA is what you are looking for

NEMA Fiduciaria - Nero Maria Pia: Expert Consultant for Your Company in Arbedo-Castione Welcome to NEMA Fiduciary, led by Nero Maria Pia (NE - MA), a distinguished consultant with roots in the picturesque municipality of Arbedo-Castione. With a successful background in renowned fiduciary and business firms between Lugano and Bellinzona, Nero Maria Pia founded NEMA with the aim of simplifying administrative practices for small and medium-sized enterprises, ensuring seamless business continuity. Our Values: Transparency, Competence, and Innovation NEMA epitomizes transparency and competence. We are a dynamic team, at the forefront of technology, yet anchored in the belief that trust is built through sincerity. Our commitment is reflected in both procedures and costs, ensuring a direct approach and clarity at every step. Services Offered by NEMA: Corporate Formation and Start-Up: Analysis of the ideal corporate formula. Opening of bank accounts. Insurance consultancy for businesses. Organizational planning for companies. Accounting: General accounting management for SMEs and sole proprietorships. Client accounting oversight. Quarterly/semi-annual VAT statements. Preparation of annual balance sheets and income statements. Personnel Management: Monthly payroll processing. Quarterly withholding tax statements. Annual declarations for AVS/LPP/LAINF. Correct application of collective labor agreements. Employee entry/exit notifications. Annual salary certificates. Withholding tax certificate issuance. Consultation for obtaining work permits. Tax Consulting: Tax declarations for individuals and legal entities. Voluntary disclosure and assistance with tax complaints. Consultation on taxation of real estate profits. Trust is Our Foundation - Contact Us for a Coffee and Learn More! "A journey of a thousand miles begins with a single step." - Lao Tzu Accounting Packages: Tailored services for 150, 250, 500, or 1000 invoices annually. Click here for more details. Personnel Management: Detailed services for human resources management. Types of Consultations: Various accounting, tax, and management consultations tailored to your needs. In the complex world of business consulting, NEMA Fiduciary is the reliable guide to ensure the success and stability of your business. Contact us today for an informative meeting and discover how we can make a difference for you!

Rating 5.0 of 5 stars from 3 ratings

 Closed – Opens today at 8:00 AM
 Closed – Opens today at 7:30 AM
Henger Treuhand AG

Henger Treuhand AG

Seestrasse 194, 8820 Wädenswil
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Audit firmTax adviceAccountingBusiness consultancyFinancial adviceLegal adviceWills, estate planning
 Closed – Opens today at 8:00 AM
Orfida Treuhand + Revisions AG

Orfida Treuhand + Revisions AG

Kägiswilerstrasse 15, 6060 Sarnen
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Audit firmTax adviceAccountingAuditingBusiness consultancy
 Closed – Opens today at 8:00 AM
Treuhandbüro Graf AG

Treuhandbüro Graf AG

Josefstrasse 92, 8005 Zurich
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Audit firmProperty managementTax adviceAccountingOperational advice operational organisation
 Closed – Opens today at 9:00 AM
Athenaeum Sàrl

Athenaeum Sàrl

Rue de la Gare 1, 1260 Nyon
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Audit firmAccountingBusiness consultancyTax adviceHuman resources managementManagement consultingAdministration
 Closed – Opens today at 8:00 AM
Uniestro AG

Uniestro AG

Frankentalerstrasse 1, 8049 Zurich
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Audit firmTrustee's officeReal estate adviceBusiness consultancyCorporate successionInsuranceInsurance advisorsGuaranteed trusteeshipTax adviceAccountingFinancial adviceLegal adviceProperty managementAuditing
 Closed – Opens today at 8:00 AM
BURKARD Experts-comptables SA

BURKARD Experts-comptables SA

Rue de la Rôtisserie 6, 1204 Geneva
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Audit firmAccountingBusiness consultancyTax adviceHuman ressources servicesHuman resources managementAuditing
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bureau de comptabilité in schweiz

: 1803 Entries
 Closed – Opens today at 9:00 AM
Zogg Treuhand AG

Zogg Treuhand AG

Im Schörli 5, 8600 Dübendorf
PremiumPremium Entry
Audit firmTax adviceAccountingProperty managementAudit companiesTrustee's office
Revigroup Lugano SA

Rating 4.7 of 5 stars from 3 ratings

Revigroup Lugano SA

Via Serafino Balestra 18, 6900 Lugano

Professionalism and Efficiency for you! Revigroup Ltd. (hereinafter also referred to as „Revigroup“), having its offices in Zu­rich, Geneva and Lugano, is the result of a cooperation of a number of firms in the field of Audit, Tax Advi­sory, Financial and Economical Consulting, Fiduciary and Trustees in Switzerland. We are con­vin­ced that there is a need for high-quality services, promptly rendered by a competent, multilingual team with international experience. In a world with an ever accelerating technological progress, the optimal combination of the human being and its tools represents the challenge of the future. Accounting and Consulting cannot simply be reduced to the application of technologies and theoretical principles and cannot distance itself from reality of everyday life and of the human being, the true foundation of any enterprise. Revigroup aims at merging these two realities in such a way, that the increasingly dynamic and complex needs of clients can be met by superior, professional services; this considering that not only technical or organizational elements of an enterprise but also the human and intrapersonal dimension have to be taken into account. The Board of Directors of Revigroup is formed by Thomas Ernst, Roger Wyss and Gabriela Roethlin. Services By creating added-value we want to be an important part in the success of our clients, whether it is in the field of Audit, Management and Economic Consulting or Accounting. We want to provide high-value, professional services in the field of Audit, Accounting and in related areas of pro­fes­sional services and therefore fulfil your expectations. Experience, preparation and training of our staff, combined with the application of modern me­tho­do­lo­gies allow us to analyze, comprehend, and propose feasible solutions even for the most complex bu­si­ness problems. Audit, Accounting Swiss statutory audits (Code of Obligations)Audits according to special legislationAudit of non-Swiss entities including reporting in foreign languageAudits in accordance to international standards (IFRS)Assistance regarding implementation of international standards (IFRS)Internal audits„Anti Money-Laundering Law“-AuditsReview, Analyses, Investigations, Appraisals, and Valuations with court appointments„Due Diligence“-AuditsRegistered auditor pursuant to the Swiss Audit Supervision Act Consulting Management and entrepreneurial ConsultingAssistance and consulting re Accounting and BookkeepingAssistance with sale or purchase of business entities or parts thereofAssistance re succession, MBO, MBI, or M&AConsulting re and assistance in case of Turn-around or Restructuring Other Services (in cooperation with third parties) Domestic and international Tax ConsultingAccounting and Bookkeeping: preparation of and assistance with consolidated financial statements, year-end and interim financial statements, multi-currency accounting, temporary accounting as­sis­tan­ceComputation and preparation of Payroll, consulting re Social Security and Labor Law Asset Management, Pension planning, Insurance matters and Risk Management

PremiumPremium Entry
Audit firmAuditingBusiness consultancyTax adviceFinancial adviceAccountingWills, estate planning
Via Serafino Balestra 18, 6900 Lugano
Audit firmAuditingBusiness consultancyTax adviceFinancial adviceAccountingWills, estate planning

Professionalism and Efficiency for you! Revigroup Ltd. (hereinafter also referred to as „Revigroup“), having its offices in Zu­rich, Geneva and Lugano, is the result of a cooperation of a number of firms in the field of Audit, Tax Advi­sory, Financial and Economical Consulting, Fiduciary and Trustees in Switzerland. We are con­vin­ced that there is a need for high-quality services, promptly rendered by a competent, multilingual team with international experience. In a world with an ever accelerating technological progress, the optimal combination of the human being and its tools represents the challenge of the future. Accounting and Consulting cannot simply be reduced to the application of technologies and theoretical principles and cannot distance itself from reality of everyday life and of the human being, the true foundation of any enterprise. Revigroup aims at merging these two realities in such a way, that the increasingly dynamic and complex needs of clients can be met by superior, professional services; this considering that not only technical or organizational elements of an enterprise but also the human and intrapersonal dimension have to be taken into account. The Board of Directors of Revigroup is formed by Thomas Ernst, Roger Wyss and Gabriela Roethlin. Services By creating added-value we want to be an important part in the success of our clients, whether it is in the field of Audit, Management and Economic Consulting or Accounting. We want to provide high-value, professional services in the field of Audit, Accounting and in related areas of pro­fes­sional services and therefore fulfil your expectations. Experience, preparation and training of our staff, combined with the application of modern me­tho­do­lo­gies allow us to analyze, comprehend, and propose feasible solutions even for the most complex bu­si­ness problems. Audit, Accounting Swiss statutory audits (Code of Obligations)Audits according to special legislationAudit of non-Swiss entities including reporting in foreign languageAudits in accordance to international standards (IFRS)Assistance regarding implementation of international standards (IFRS)Internal audits„Anti Money-Laundering Law“-AuditsReview, Analyses, Investigations, Appraisals, and Valuations with court appointments„Due Diligence“-AuditsRegistered auditor pursuant to the Swiss Audit Supervision Act Consulting Management and entrepreneurial ConsultingAssistance and consulting re Accounting and BookkeepingAssistance with sale or purchase of business entities or parts thereofAssistance re succession, MBO, MBI, or M&AConsulting re and assistance in case of Turn-around or Restructuring Other Services (in cooperation with third parties) Domestic and international Tax ConsultingAccounting and Bookkeeping: preparation of and assistance with consolidated financial statements, year-end and interim financial statements, multi-currency accounting, temporary accounting as­sis­tan­ceComputation and preparation of Payroll, consulting re Social Security and Labor Law Asset Management, Pension planning, Insurance matters and Risk Management

Rating 4.7 of 5 stars from 3 ratings

 Closed – Opens today at 8:00 AM
Fibexa SA société fiduciaire

Fibexa SA société fiduciaire

Rue du Lion-d'Or 1, 1003 Lausanne
PremiumPremium Entry
Audit firmAuditingTax adviceAccountingFinancial adviceManagement consultingAudit companies
 Closed – Opens today at 8:00 AM
NEMA Fiduciaria di Nero Maria Pia

Rating 5.0 of 5 stars from 3 ratings

NEMA Fiduciaria di Nero Maria Pia

Viale Stazione 18B, 6500 Bellinzona
NEMA is what you are looking for

NEMA Fiduciaria - Nero Maria Pia: Expert Consultant for Your Company in Arbedo-Castione Welcome to NEMA Fiduciary, led by Nero Maria Pia (NE - MA), a distinguished consultant with roots in the picturesque municipality of Arbedo-Castione. With a successful background in renowned fiduciary and business firms between Lugano and Bellinzona, Nero Maria Pia founded NEMA with the aim of simplifying administrative practices for small and medium-sized enterprises, ensuring seamless business continuity. Our Values: Transparency, Competence, and Innovation NEMA epitomizes transparency and competence. We are a dynamic team, at the forefront of technology, yet anchored in the belief that trust is built through sincerity. Our commitment is reflected in both procedures and costs, ensuring a direct approach and clarity at every step. Services Offered by NEMA: Corporate Formation and Start-Up: Analysis of the ideal corporate formula. Opening of bank accounts. Insurance consultancy for businesses. Organizational planning for companies. Accounting: General accounting management for SMEs and sole proprietorships. Client accounting oversight. Quarterly/semi-annual VAT statements. Preparation of annual balance sheets and income statements. Personnel Management: Monthly payroll processing. Quarterly withholding tax statements. Annual declarations for AVS/LPP/LAINF. Correct application of collective labor agreements. Employee entry/exit notifications. Annual salary certificates. Withholding tax certificate issuance. Consultation for obtaining work permits. Tax Consulting: Tax declarations for individuals and legal entities. Voluntary disclosure and assistance with tax complaints. Consultation on taxation of real estate profits. Trust is Our Foundation - Contact Us for a Coffee and Learn More! "A journey of a thousand miles begins with a single step." - Lao Tzu Accounting Packages: Tailored services for 150, 250, 500, or 1000 invoices annually. Click here for more details. Personnel Management: Detailed services for human resources management. Types of Consultations: Various accounting, tax, and management consultations tailored to your needs. In the complex world of business consulting, NEMA Fiduciary is the reliable guide to ensure the success and stability of your business. Contact us today for an informative meeting and discover how we can make a difference for you!

PremiumPremium Entry
Audit firmTax adviceAccountingBusiness consultancyFinancial adviceCooperative housing association construction societyAudit companies
Viale Stazione 18B, 6500 Bellinzona
Audit firmTax adviceAccountingBusiness consultancyFinancial adviceCooperative housing association construction societyAudit companies
NEMA is what you are looking for

NEMA Fiduciaria - Nero Maria Pia: Expert Consultant for Your Company in Arbedo-Castione Welcome to NEMA Fiduciary, led by Nero Maria Pia (NE - MA), a distinguished consultant with roots in the picturesque municipality of Arbedo-Castione. With a successful background in renowned fiduciary and business firms between Lugano and Bellinzona, Nero Maria Pia founded NEMA with the aim of simplifying administrative practices for small and medium-sized enterprises, ensuring seamless business continuity. Our Values: Transparency, Competence, and Innovation NEMA epitomizes transparency and competence. We are a dynamic team, at the forefront of technology, yet anchored in the belief that trust is built through sincerity. Our commitment is reflected in both procedures and costs, ensuring a direct approach and clarity at every step. Services Offered by NEMA: Corporate Formation and Start-Up: Analysis of the ideal corporate formula. Opening of bank accounts. Insurance consultancy for businesses. Organizational planning for companies. Accounting: General accounting management for SMEs and sole proprietorships. Client accounting oversight. Quarterly/semi-annual VAT statements. Preparation of annual balance sheets and income statements. Personnel Management: Monthly payroll processing. Quarterly withholding tax statements. Annual declarations for AVS/LPP/LAINF. Correct application of collective labor agreements. Employee entry/exit notifications. Annual salary certificates. Withholding tax certificate issuance. Consultation for obtaining work permits. Tax Consulting: Tax declarations for individuals and legal entities. Voluntary disclosure and assistance with tax complaints. Consultation on taxation of real estate profits. Trust is Our Foundation - Contact Us for a Coffee and Learn More! "A journey of a thousand miles begins with a single step." - Lao Tzu Accounting Packages: Tailored services for 150, 250, 500, or 1000 invoices annually. Click here for more details. Personnel Management: Detailed services for human resources management. Types of Consultations: Various accounting, tax, and management consultations tailored to your needs. In the complex world of business consulting, NEMA Fiduciary is the reliable guide to ensure the success and stability of your business. Contact us today for an informative meeting and discover how we can make a difference for you!

Rating 5.0 of 5 stars from 3 ratings

 Closed – Opens today at 8:00 AM
 Closed – Opens today at 7:30 AM
Henger Treuhand AG

Henger Treuhand AG

Seestrasse 194, 8820 Wädenswil
PremiumPremium Entry
Audit firmTax adviceAccountingBusiness consultancyFinancial adviceLegal adviceWills, estate planning
 Closed – Opens today at 8:00 AM
Orfida Treuhand + Revisions AG

Orfida Treuhand + Revisions AG

Kägiswilerstrasse 15, 6060 Sarnen
PremiumPremium Entry
Audit firmTax adviceAccountingAuditingBusiness consultancy
 Closed – Opens today at 8:00 AM
Treuhandbüro Graf AG

Treuhandbüro Graf AG

Josefstrasse 92, 8005 Zurich
PremiumPremium Entry
Audit firmProperty managementTax adviceAccountingOperational advice operational organisation
 Closed – Opens today at 9:00 AM
Athenaeum Sàrl

Athenaeum Sàrl

Rue de la Gare 1, 1260 Nyon
PremiumPremium Entry
Audit firmAccountingBusiness consultancyTax adviceHuman resources managementManagement consultingAdministration
 Closed – Opens today at 8:00 AM
Uniestro AG

Uniestro AG

Frankentalerstrasse 1, 8049 Zurich
PremiumPremium Entry
Audit firmTrustee's officeReal estate adviceBusiness consultancyCorporate successionInsuranceInsurance advisorsGuaranteed trusteeshipTax adviceAccountingFinancial adviceLegal adviceProperty managementAuditing
 Closed – Opens today at 8:00 AM
BURKARD Experts-comptables SA

BURKARD Experts-comptables SA

Rue de la Rôtisserie 6, 1204 Geneva
PremiumPremium Entry
Audit firmAccountingBusiness consultancyTax adviceHuman ressources servicesHuman resources managementAuditing
* No advertising material