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The North Carolina General Assembly created the Professional Corporation Act in 1969. The Act provides for corporations (55B-4) and limited liability companies (57D-02-02) to engage in rendering professional services and are subject to conditions and limitations imposed by Chapter 55B and applicable licensing statutes and Administrative Codes.

Do I need to file under Chapter 55B?

A professional service is defined in Chapter 55B as any type of personal or professional service of the public which requires as a condition precedent to the rendering of such service the obtaining of a license from a licensing board…and pursuant to the following provisions of the General Statutes: Chapter 83A, "Architects"; Chapter 84, "Attorneys‑at‑Law"; Chapter 93, "Public Accountants"; and the following Articles in Chapter 90: Article 1, "Practice of Medicine," Article 2, "Dentistry," Article 6, "Optometry," Article 7, "Osteopathy," Article 8, "Chiropractic," Article 9A, "Nursing Practice Act," with regard to registered nurses, Article 11, "Veterinarians," Article 12A, "Podiatrists," Article 18A, "Practicing Psychologists," Article 18C, "Marriage and Family Therapy Licensure," Article 18D, "Occupational Therapy," Article 22, "Licensure Act for Speech and Language Pathologists and Audiologists," and Article 24, "Licensed Professional Counselors"; Chapter 89C, "Engineering and Land Surveying"; Chapter 89A, "Landscape Architects"; Chapter 90B, "Social Worker Certification and Licensure Act" with regard to Licensed Clinical Social Workers as defined by G.S. 90B‑3; Chapter 89E, "Geologists"; Chapter 89B, "Foresters"; and Chapter 89F, "North Carolina Soil Scientist Licensing Act".

Steps to Creating a Professional Business Entity