Article 15 of the Business Corporation Law authorizes the formation of professional service corporations for the purpose of rendering certain professional services.
Article 15-A of the Business Corporation Law authorizes the establishment of foreign professional service corporations in New York State.
The laws of New York State are available at public.leginfo.state.ny.us.
Although the Certificates of Incorporation of such corporations are filed with the Department of State, Articles 15 and 15-A place certain responsibilities with the "licensing authority" which, in the case of the following professions, is the Regents of the University of the State of New York through the State Education Department.
With the exception of the professions of professional engineering, architecture, landscape architecture, geology, and land surveying, any or all of which may be practiced by a single corporation, no professional service corporation may be formed to practice more than one of the other professions listed above unless it is a single-shareholder PC where the only shareholder is licensed in more than one profession.
2 Licensees in these professions may not form a PLLC or LLP to practice multiple professions.