Section I
Professions Under Jurisdiction of the State Education Department

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 External Link Icon.

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.

Health Services Professions

Acupuncture
Athletic Trainer
Audiology
Chiropractic
Clinical Laboratory Technician
Clinical Laboratory Technologist
Creative Arts Therapy 2
Cytotechnologist
Dental Assisting
Dental Hygiene
Dentistry
Dietetics/Nutrition
Histological Technician
Licensed Clinical Social Work 2
Licensed Master Social Work
Licensed Practical Nursing
Marriage and Family Therapy 2
Massage Therapy
Medical Physics
Medicine 2
Mental Health Counseling 2
Midwifery
Nurse Practitioner
Occupational Therapy
Occupational Therapy Assistant
Ophthalmic Dispensing
Optometry
Perfusion
Pharmacy
Physical Therapy
Physical Therapist Assistant
Podiatry
Polysomnographic Technology
Psychology
Psychoanalyst 2
Registered Physician Assistant
Registered Professional Nursing
Registered Specialist Assistant
Respiratory Therapist
Respiratory Therapy Technician
Speech-Language Pathology

Non-Health/Design Professions

Architecture
Interior Design
Land Surveying
Landscape Architecture
Professional Engineering

Non-Health/Other Professions

Certified Public Accountancy
Certified Shorthand Reporting
Public Accountancy
Veterinary Medicine 2
Veterinary Technology

With the exception of the professions of professional engineering, architecture, landscape architecture 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.

Last Updated: April 7, 2014