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Business Formation Guide
specialUpdated 2026-03-30

Does California Allow Professional LLCs (PLLC)?

No. California does not permit professional LLCs. Cal. Corp. Code § 17702.01 authorizes LLCs only for general business purposes. Licensed professionals—attorneys, physicians, accountants, engineers—cannot organize as PLLCs and must use Professional Corporations (PCs) or Professional Associations instead.

What Entity Types Are Available?

Professional Corporations (PC) remain the standard for regulated professions. Cal. Corp. Code § 13401 et seq. governs PC formation. A PC provides liability protection while satisfying state licensing board requirements. Most professional licensing boards recognize and require this structure.

Professional Associations (PA) are available under Cal. Corp. Code § 13401 et seq. as an alternative to PCs, offering similar liability protections and regulatory compliance.

Standard LLCs may be permitted for some professions if your licensing board approves. File Articles of Organization (Form LLC-1) under Cal. Corp. Code § 17702.01 with a $70 filing fee. However, verify approval with your licensing board first—many regulated professions prohibit LLC practice.

Why No Professional LLCs?

California's regulatory framework requires licensed professionals to maintain specific governance and accountability structures. Professional licensing boards—State Bar, Medical Board, Dental Board, and others—have jurisdiction over entity formation for their licensees. These boards mandate PC or PA structures to preserve professional liability standards and client protections.

The LLC statute does not authorize a professional designation, and licensing regulations do not recognize "PLLC" as a valid entity type in California.

What to Do Next

  1. Contact your licensing board to confirm approved entity types for your profession.
  2. Choose a Professional Corporation if your board requires it. File Articles of Incorporation with the Secretary of State.
  3. Consider a standard LLC only if your licensing board explicitly permits it in writing.
  4. Consult a business attorney to ensure compliance with both business law and professional regulations.

Do not attempt to file a "PLLC"—California will reject the designation or process it as a standard LLC without professional protections.


This is general information, not legal advice.