Professional Corporations/Professional Liability Companies

A North Carolina licensed professional providing professional services in the state should be structured as either a professional corporation (PC) or a professional limited liability company (PLLC). These structures will provide some protection from liability and certain tax advantages as well.

The process for setting up a PC or PLLC in North Carolina is different from a nonprofessional entity. The appropriate licensing board must be contacted for that board's specific requirements and procedures as each one is different. Articles must be filed with the North Carolina Secretary of State using forms that are different from nonprofessional business entities. The state of North Carolina requires that each licensing board certify that the board's name regulations are strictly followed before they will accept the articles. All professional businesses are subject to the rules and regulations of the pertinent North Carolina licensing board.