At a still higher level is the Flag Service Organization, located in Clearwater, Florida. This religious retreat provides, in various languages, advanced auditing and the highest levels of auditor training.

The highest levels of Scientology auditing are delivered on the Freewinds, a ship based in the Caribbean. This ship, which is the home of the Church of Scientology's Flag Ship Service Organization, also provides a locale for conventions, seminars and specialized courses attended by Scientologists from various parts of the world.