California LLC-1 instructions restrict LLCs from providing the professional services covered by the referenced statutes. The professional corporate filing is ARTS-PC, with a $100 fee. Whether a particular profession requires or permits a professional corporation cannot be determined from the SOS filing alone; confirm your licensing rules before choosing an entity.
Official source: California Secretary of State – official form (PDF)Official source: California Secretary of StateOfficial source: California Secretary of State – official form (PDF)Verified against the California Secretary of State and FTB on Oct 21, 2026
Corp USA is not a law firm and does not provide legal advice. Private information and filing service; not a government agency.
Start with the right question.
Identify the actual licensed service
Start with the services the business will provide and the licenses held by each owner. A profession label alone is not a legal determination. The lookup below flags a licensing-board review rather than returning an unsupported “PC required” answer.
Official source: California Secretary of State – official form (PDF)Do not equate formation with permission to practice
ARTS-PC is California’s professional corporation form, but filing Articles does not verify every profession’s authorization, shareholder restrictions or naming rules. Confirm those requirements before filing, not after the entity name has been accepted.
Official source: California Secretary of State – official form (PDF)Plan the corporate compliance cycle
The ARTS-PC filing fee is $100. The stock corporation Statement of Information costs $25, is initially due within 90 days and is annual thereafter. The entity’s actual tax treatment must also be reviewed separately.
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?
Profession lookup: is a PC required?
Accountant / CPA · PC required?
Not determined by SOS filing materials.Confirm with the licensing board whether a PC is required, permitted or restricted, which owners may hold shares, and any professional naming rules. A profession listed here is a review prompt, not certification of eligibility.
Review the professional corporation service| Profession | PC required? | Next confirmation |
|---|---|---|
| Accountant / CPA | Not verified | Licensing board: entity, owners, name |
| Architect | Not verified | Licensing board: entity, owners, name |
| Attorney | Not verified | Licensing board: entity, owners, name |
| Dentist | Not verified | Licensing board: entity, owners, name |
| Engineer | Not verified | Licensing board: entity, owners, name |
| Medical professional | Not verified | Licensing board: entity, owners, name |
| Psychologist | Not verified | Licensing board: entity, owners, name |
| Veterinarian | Not verified | Licensing board: entity, owners, name |
| Other licensed profession | Not verified | Licensing board: entity, owners, name |
Keep the requirements separate.
| Requirement | Verified detail / confirmation needed | Official authority |
|---|---|---|
| LLC professional-service restriction | Review the LLC-1 instructions and referenced statutes | Official source: California Secretary of State – official form (PDF) |
| Professional Articles / ARTS-PC | $100 state filing fee | Official source: California Secretary of State |
| Stock SOI / SI-550 | $25, initially 90 days, then annual | Official source: California Secretary of State |
| Profession-specific requirement | Not established here; licensing-board confirmation needed | Official source: California Secretary of State – official form (PDF) |
Carry the decision forward.
Corp USA is not a law firm and does not provide legal advice. State fees are pass-through. Service fees and taxes are separate. Review the order price before payment.
Before your next step
No. Permitted sources do not establish a profession-by-profession requirement. Confirm the governing licensing rules before filing.
Official source: California Secretary of State – official form (PDF)This California professional path is a professional corporation, not a PLLC. LLC professional-service restrictions must be reviewed.
Official source: California Secretary of State – official form (PDF)