The firm registration process is a multiple step process dependent on the type of entity being formed. All firms are requested to contact the Professional Corporations Unit (opcorp@nysed.gov) for guidance in their firm's formation and the firm's initial corporate filings. Firms that are not properly formed cannot be registered.
A summary of the registration process follows. Firms are urged to contact the Professional Corporations Unit at opcorp@nysed.gov for a more detailed registration guide.
PCs and LLCs must apply to the Professional Corporations Unit for a Certificate of Authority (PLS-709). Once granted, the firm files the PLS-709 and other required documents with the NYS Department of State to form the corporation. The firm then returns to the Professional Corporations Unit to register the firm.
LLPs apply directly to the NYS Department of State to form their corporation. After forming, the firm applies to the Professional Corporations Unit for a registration.
Sole Proprietorship and Partnership formations are dictated by the county where the firm plans to practice. Most counties require Partnerships to file a DBA certificate. Not all counties require or allow a Sole Proprietorship to file a DBA certificate. Firm owners are required to know the laws that apply in their respective counties. After filing the firm's DBA certificate in their local county (where required), the firm applies to the Professional Corporations Unit for a registration.
When applying to the Professional Corporations Unit for a registration, all firms use CPA Form 6R. A registration fee as calculated on CPA Form 6R must be included. Any owner not reported on CPA Form 6R must be reported in a separate list as noted on Form 6R.
A more detailed explanation of the process and a list of the required documents that must be submitted to the Department are available upon request at opcorp@nysed.gov.