The Moscone-Knox Professional Corporation Act (Corp. Code §§ 13400–13410) governs California professional corporations; ARTS-PC costs $100. Corp. Code § 17701.04(e) restricts the LLC professional-service route, but it does not make a PC mandatory for every licensed person or every profession. Profession-specific statutes determine permitted practice forms, ownership and names; architecture, engineering and law have important alternative-structure rules.
Official source: California Legislative InformationOfficial source: California Legislative InformationOfficial source: California Secretary of StateOfficial source: California Legislative InformationVerified against the California Secretary of State and FTB on Oct 21, 2026
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Start with the right question.
Identify the governing profession
Use the actual licensed services, not merely a business label. Review Corp. Code § 17701.04(e) and the profession’s board statute; an accepted SOS filing is not authority to practice.
Official source: California Legislative InformationApply Moscone-Knox and board rules together
Corp. Code §§ 13400–13410 govern the PC route. § 13401.5 permits only specified allied licensees in listed professional corporations, subject to a 49% share cap and shareholder head-count limit. CPA and law corporations have separate rules; architecture permits general corporations and qualifying LLP routes.
Official source: California Legislative InformationFile only after ownership and name review
ARTS-PC costs $100, with initial SI-550 at $25 within 90 days and annual statements after. Confirm board registration, shareholders, required name wording and any fictitious-name permit before professional practice.
Official source: California Secretary of StateYour preparation checklist
- Identify profession and all licenses
- Confirm permitted entity types with the licensing board
- Confirm ownership and professional-name rules
- Select ARTS-PC only after eligibility review
Profession lookup: is a PC required?
Decision tool
Profession lookup: is a PC required?
Medical / Physician & Surgeon
Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice.Medical Board of California / Osteopathic Medical Board · Corp. Code § 13401.5(a); BPC § 2400
Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Review BPC § 2415 medical fictitious-name permit rules and exemptions for the proposed name.
Official source: California Legislative InformationLicensing board Review the professional corporation service| Profession | CA Entity Rule | Licensing Board & Statutory Authority | Ownership & Name Rules |
|---|---|---|---|
| Medical / Physician & Surgeon | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. | Medical Board of California / Osteopathic Medical Board · Corp. Code § 13401.5(a); BPC § 2400Official source: California Legislative InformationLicensing board | Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Review BPC § 2415 medical fictitious-name permit rules and exemptions for the proposed name. |
| Dentist (DDS / DMD) | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. | Dental Board of California · Corp. Code § 13401.5(b); BPC § 1800Official source: California Legislative InformationLicensing board | Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. BPC § 1804 governs dental corporation naming; confirm surname and dental professional wording with the board. |
| Registered Nurse / Nurse Practitioner (RN / NP) | Nursing corporation (ARTS-PC) for corporate nursing practice; LLC barred for covered licensed professional services. | Board of Registered Nursing · Corp. Code § 13401.5(f); BPC § 2775Official source: California Legislative InformationLicensing board | Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Name must follow BPC § 2779, including nursing/registered nursing wording. NP practice authority is a separate licensing question. |
| Therapist / Counselor (LMFT / LCSW / LPCC) | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. | Board of Behavioral Sciences · Corp. Code § 13401.5(g), (h), (p); BPC §§ 4987.5, 4998, 4999.123Official source: California Legislative InformationLicensing board | Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Use license-specific naming rules under BPC §§ 4987.7, 4998.2, 4999.125, not a generic healthcare name. |
| Accountant / CPA | Accountancy corporation (ARTS-PC) is a permitted corporate route; individual and other authorized practice forms are separate. LLC professional practice barred. | California Board of Accountancy · BPC §§ 5070, 5079; Corp. Code § 13401Official source: California Legislative InformationLicensing board | Licensees must hold a majority (>50%) of shares and voting power under BPC § 5079. Nonlicensee ownership has additional conditions; register the accountancy corporation with CBA before practice. |
| Attorney / Law Practice | A corporation practicing law must be a registered law corporation (ARTS-PC). Sole practice and eligible LLP routes also exist; LLC law practice barred. | State Bar of California · BPC § 6160; State Bar Law Corporation RulesOfficial source: California Legislative InformationLicensing board | Attorney ownership and transfer restrictions apply; 100% attorney ownership for a law corporation. State Bar registration and security for claims are required; confirm current rules and professional name. |
| Architect | Professional corporation, general corporation and qualifying LLP routes are permitted; ARTS-PC is not universally required. Follow profession-specific responsible-control rules. | California Architects Board · BPC §§ 5535, 5535.2, 5610, 5610.3Official source: California Legislative InformationLicensing board | A professional architectural corporation must follow BPC § 5610.3 naming rules; ordinary corporations must not call themselves professional corporations. Licensed responsible control remains required. |
| Real Estate Broker | DRE-licensed corporation is permitted; ARTS-PC is not generally mandatory. An LLC cannot hold a DRE corporate broker license. | Department of Real Estate · BPC § 10158; Corp. Code § 17701.04(e)Official source: California Legislative InformationLicensing board | Designate a licensed broker-officer through DRE Form RE 201. Obtain the DRE corporation license; SOS registration does not authorize brokerage. |
| Engineer / Land Surveyor | Professional corporation is one route, not a universal requirement; other authorized business structures are subject to profession-specific law. Do not infer LLC eligibility from an SOS filing. | Board for Professional Engineers, Land Surveyors, and Geologists · BPC §§ 6738, 8729Official source: California Legislative InformationLicensing board | Licensed responsible charge and organization-reporting requirements apply. Review the board’s business-form rules, ownership and name for the exact service. |
| Psychologist | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. | Board of Psychology · Corp. Code § 13401.5(c); BPC § 2995Official source: California Legislative InformationLicensing board | Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Confirm psychological corporation naming and board requirements for each shareholder. |
| Veterinarian | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. | Veterinary Medical Board · BPC § 4910; Moscone-Knox Professional Corporation ActOfficial source: California Legislative InformationLicensing board | Follow veterinary corporation licensing, ownership and naming rules. Do not apply another healthcare profession’s allied-shareholder list to a veterinary corporation. |
Profession-specific law controls. Filing Articles does not authorize practice or certify your owners’ eligibility. Corp USA is not a law firm and does not provide legal advice.
Official source: California Legislative InformationOfficial source: California Legislative InformationKeep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| LLC professional services | Corp. Code § 17701.04(e): review profession-specific restrictions; LLC/PLLC is not a universal professional-practice option. | Official source: California Legislative Information |
| Moscone-Knox | Corp. Code §§ 13400–13410: professional corporate practice route, not a blanket PC mandate. | Official source: California Legislative Information |
| ARTS-PC / SI-550 | $100 Articles; $25 initial statement within 90 days, then annually. | Official source: California Secretary of State |
| Medical / Physician & Surgeon | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. Medical Board of California / Osteopathic Medical Board · Corp. Code § 13401.5(a); BPC § 2400. Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Review BPC § 2415 medical fictitious-name permit rules and exemptions for the proposed name. | Official source: California Legislative Information |
| Dentist (DDS / DMD) | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. Dental Board of California · Corp. Code § 13401.5(b); BPC § 1800. Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. BPC § 1804 governs dental corporation naming; confirm surname and dental professional wording with the board. | Official source: California Legislative Information |
| Registered Nurse / Nurse Practitioner (RN / NP) | Nursing corporation (ARTS-PC) for corporate nursing practice; LLC barred for covered licensed professional services. Board of Registered Nursing · Corp. Code § 13401.5(f); BPC § 2775. Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Name must follow BPC § 2779, including nursing/registered nursing wording. NP practice authority is a separate licensing question. | Official source: California Legislative Information |
| Therapist / Counselor (LMFT / LCSW / LPCC) | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. Board of Behavioral Sciences · Corp. Code § 13401.5(g), (h), (p); BPC §§ 4987.5, 4998, 4999.123. Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Use license-specific naming rules under BPC §§ 4987.7, 4998.2, 4999.125, not a generic healthcare name. | Official source: California Legislative Information |
| Accountant / CPA | Accountancy corporation (ARTS-PC) is a permitted corporate route; individual and other authorized practice forms are separate. LLC professional practice barred. California Board of Accountancy · BPC §§ 5070, 5079; Corp. Code § 13401. Licensees must hold a majority (>50%) of shares and voting power under BPC § 5079. Nonlicensee ownership has additional conditions; register the accountancy corporation with CBA before practice. | Official source: California Legislative Information |
| Attorney / Law Practice | A corporation practicing law must be a registered law corporation (ARTS-PC). Sole practice and eligible LLP routes also exist; LLC law practice barred. State Bar of California · BPC § 6160; State Bar Law Corporation Rules. Attorney ownership and transfer restrictions apply; 100% attorney ownership for a law corporation. State Bar registration and security for claims are required; confirm current rules and professional name. | Official source: California Legislative Information |
| Architect | Professional corporation, general corporation and qualifying LLP routes are permitted; ARTS-PC is not universally required. Follow profession-specific responsible-control rules. California Architects Board · BPC §§ 5535, 5535.2, 5610, 5610.3. A professional architectural corporation must follow BPC § 5610.3 naming rules; ordinary corporations must not call themselves professional corporations. Licensed responsible control remains required. | Official source: California Legislative Information |
| Real Estate Broker | DRE-licensed corporation is permitted; ARTS-PC is not generally mandatory. An LLC cannot hold a DRE corporate broker license. Department of Real Estate · BPC § 10158; Corp. Code § 17701.04(e). Designate a licensed broker-officer through DRE Form RE 201. Obtain the DRE corporation license; SOS registration does not authorize brokerage. | Official source: California Legislative Information |
| Engineer / Land Surveyor | Professional corporation is one route, not a universal requirement; other authorized business structures are subject to profession-specific law. Do not infer LLC eligibility from an SOS filing. Board for Professional Engineers, Land Surveyors, and Geologists · BPC §§ 6738, 8729. Licensed responsible charge and organization-reporting requirements apply. Review the board’s business-form rules, ownership and name for the exact service. | Official source: California Legislative Information |
| Psychologist | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. Board of Psychology · Corp. Code § 13401.5(c); BPC § 2995. Primary licensed profession must hold at least 51%; only allied licensees listed for that corporation in Corp. Code § 13401.5 may hold the remaining up to 49%, subject also to the statutory shareholder head-count limit. Confirm psychological corporation naming and board requirements for each shareholder. | Official source: California Legislative Information |
| Veterinarian | Professional corporation (ARTS-PC) for the corporate practice route; LLC/PLLC professional-service route barred. A PC is not mandatory for every individual practice. Veterinary Medical Board · BPC § 4910; Moscone-Knox Professional Corporation Act. Follow veterinary corporation licensing, ownership and naming rules. Do not apply another healthcare profession’s allied-shareholder list to a veterinary corporation. | Official source: California Legislative Information |
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No. A professional corporation is required for certain corporate practice routes, but individual practice and other authorized structures can exist. Architecture permits general corporations and qualifying LLPs; legal and engineering practice have their own laws. Use the board-specific rule.
Official source: California Legislative InformationDo not assume so. Corp. Code § 17701.04(e) and profession-specific statutes restrict LLC professional services. Confirm the actual authorized practice structure with the relevant licensing board.
Official source: California Legislative InformationNo. Under the listed mixed-ownership exception, allied licensees are capped at 49% of shares and must satisfy the statutory head-count limit; the primary licensed profession retains at least 51%.
Official source: California Legislative Information