Appendix A: State Requirements for General Business and Professional Corporations

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*After incorporation, application is made to the proper licensing board of the profession for a Certificate of Authority, which, when granted, legally permits the corporation to practice the profession.

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*Corporation must have registered office with registered agent in state.

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*Unless particular statutes or the regulations of the appropriate regulatory board mandate otherwise, all other professionals can choose to be incorporated either as professional corporations or business corporations. (Incorporating as a business corporation is more flexible and therefore more desirable.)

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All states, except Wyoming, require at least one incorporator or director.

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*Corporation must have registered office with registered agent in state.

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*No provisions for minimum incorporators/directors.

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