{"id":158,"date":"2009-12-10T16:20:27","date_gmt":"2009-12-10T23:20:27","guid":{"rendered":"http:\/\/www.keytlaw.com\/azllclaw\/?p=158"},"modified":"2016-11-16T08:23:57","modified_gmt":"2016-11-16T15:23:57","slug":"must-an-arizona-cpa-form-a-pllc","status":"publish","type":"post","link":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/","title":{"rendered":"Must an Arizona CPA form a PLLC?"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Question<\/strong>:\u00a0 <strong>Must an Arizona CPA who desires to  practice accounting in Arizona form a professional limited liability  company (PLLC) or can the CPA form a standard vanilla limited liability  company (LLC)?<\/strong><\/p>\n<p style=\"text-align: justify;\"><strong>Answer<\/strong>:\u00a0 An Arizona CPA can form either an LLC or a PLLC to practice accounting in Arizona.\u00a0 The following text is taken from the <a href=\"http:\/\/www.azaccountancy.gov\/Firms\/FAQs.aspx\" target=\"_blank\">Arizona State Board of Accountancy&#8217;s website<\/a>:<\/p>\n<blockquote>\n<p style=\"text-align: justify;\">The  use of the professional designation, such as PC (Professional  Corporation) or PLLC (Professional Limited Liability Company), means  that the service being offered may only lawfully be rendered by a person  duly licensed in this state, such as those offered by attorneys and  CPAs\/PAs. The use of the designation, however, is not required to form a  CPA firm; for example, if you are considering forming a limited  liability company, you can license the firm as an LLC or as a PLLC, but  you are not required to license your firm as a PLLC.<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Question:\u00a0 Must an Arizona CPA who desires to practice accounting in Arizona form a professional limited liability company (PLLC) or can the CPA form a standard vanilla limited liability company (LLC)? Answer:\u00a0 An Arizona CPA can form either an LLC or a PLLC to practice accounting in Arizona.\u00a0 The following text is taken from the Arizona State Board of Accountancy&#8217;s website: The use of the professional designation, such as PC (Professional Corporation) or PLLC (Professional Limited Liability Company), means that the service being offered may only lawfully be rendered by a person duly licensed in this state, such as those offered by attorneys and CPAs\/PAs. The use of the designation, however, is not required to form a CPA firm; for example, if you are considering forming a limited liability company, you can license the firm as an LLC or as a PLLC, but you are not required to license your firm as a PLLC.<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"footnotes":""},"categories":[12,49],"tags":[],"class_list":["post-158","post","type-post","status-publish","format-standard","hentry","category-llcs-corporations","category-pllcs"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.7 (Yoast SEO v28.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Must an Arizona CPA form a PLLC?<\/title>\n<meta name=\"description\" content=\"Why Arizona CPAs are not required to form an professional LLC or corporation to provide accounting services.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Must an Arizona CPA form a PLLC?\" \/>\n<meta property=\"og:description\" content=\"Why Arizona CPAs are not required to form an professional LLC or corporation to provide accounting services.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/\" \/>\n<meta property=\"og:site_name\" content=\"Arizona LLC Law\" \/>\n<meta property=\"article:publisher\" content=\"http:\/\/www.facebook.com\/keytlaw\" \/>\n<meta property=\"article:published_time\" content=\"2009-12-10T23:20:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-11-16T15:23:57+00:00\" \/>\n<meta name=\"author\" content=\"On the Net\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"On the Net\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/\"},\"author\":{\"name\":\"On the Net\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/person\\\/52df48be131cdfe0bcc780cd0146db72\"},\"headline\":\"Must an Arizona CPA form a PLLC?\",\"datePublished\":\"2009-12-10T23:20:27+00:00\",\"dateModified\":\"2016-11-16T15:23:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/\"},\"wordCount\":163,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#organization\"},\"articleSection\":[\"LLCs &amp; Corporations\",\"PLLCs\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/\",\"name\":\"Must an Arizona CPA form a PLLC?\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#website\"},\"datePublished\":\"2009-12-10T23:20:27+00:00\",\"dateModified\":\"2016-11-16T15:23:57+00:00\",\"description\":\"Why Arizona CPAs are not required to form an professional LLC or corporation to provide accounting services.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/2009\\\/12\\\/must-an-arizona-cpa-form-a-pllc\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Must an Arizona CPA form a PLLC?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#website\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\",\"name\":\"Arizona LLC Law\",\"description\":\"Information about Forming &amp; Operating Arizona LLCs\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#organization\",\"name\":\"KEYTLaw, LLC\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/wp-content\\\/uploads\\\/logo.png\",\"contentUrl\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/wp-content\\\/uploads\\\/logo.png\",\"width\":500,\"height\":500,\"caption\":\"KEYTLaw, LLC\"},\"image\":{\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"http:\\\/\\\/www.facebook.com\\\/keytlaw\",\"https:\\\/\\\/x.com\\\/azestateplanner\",\"http:\\\/\\\/www.linkedin.com\\\/pub\\\/richard-keyt\\\/5\\\/a88\\\/a30\\\/\",\"https:\\\/\\\/www.youtube.com\\\/user\\\/keytlaw\"],\"description\":\"We are Arizona attorneys who have formed 9,000+ Arizona LLCs. We also prepare wills, trusts and estate plans to protect our clients' most valuable assets - their loved ones.\",\"email\":\"rk@keytlaw.com\",\"telephone\":\"480-664-7478\",\"legalName\":\"KEYTLaw, LLC\",\"foundingDate\":\"2001-06-01\",\"numberOfEmployees\":{\"@type\":\"QuantitativeValue\",\"minValue\":\"1\",\"maxValue\":\"10\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.keytlaw.com\\\/azllclaw\\\/#\\\/schema\\\/person\\\/52df48be131cdfe0bcc780cd0146db72\",\"name\":\"On the Net\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/65bd9d0ae8cfe6a99fe1ca4255be4e75fdc400da4db5ee62b4e4a0a4a4588e89?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/65bd9d0ae8cfe6a99fe1ca4255be4e75fdc400da4db5ee62b4e4a0a4a4588e89?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/65bd9d0ae8cfe6a99fe1ca4255be4e75fdc400da4db5ee62b4e4a0a4a4588e89?s=96&d=mm&r=g\",\"caption\":\"On the Net\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Must an Arizona CPA form a PLLC?","description":"Why Arizona CPAs are not required to form an professional LLC or corporation to provide accounting services.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/","og_locale":"en_US","og_type":"article","og_title":"Must an Arizona CPA form a PLLC?","og_description":"Why Arizona CPAs are not required to form an professional LLC or corporation to provide accounting services.","og_url":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/","og_site_name":"Arizona LLC Law","article_publisher":"http:\/\/www.facebook.com\/keytlaw","article_published_time":"2009-12-10T23:20:27+00:00","article_modified_time":"2016-11-16T15:23:57+00:00","author":"On the Net","twitter_misc":{"Written by":"On the Net","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/#article","isPartOf":{"@id":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/"},"author":{"name":"On the Net","@id":"https:\/\/www.keytlaw.com\/azllclaw\/#\/schema\/person\/52df48be131cdfe0bcc780cd0146db72"},"headline":"Must an Arizona CPA form a PLLC?","datePublished":"2009-12-10T23:20:27+00:00","dateModified":"2016-11-16T15:23:57+00:00","mainEntityOfPage":{"@id":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/"},"wordCount":163,"commentCount":0,"publisher":{"@id":"https:\/\/www.keytlaw.com\/azllclaw\/#organization"},"articleSection":["LLCs &amp; Corporations","PLLCs"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/","url":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/","name":"Must an Arizona CPA form a PLLC?","isPartOf":{"@id":"https:\/\/www.keytlaw.com\/azllclaw\/#website"},"datePublished":"2009-12-10T23:20:27+00:00","dateModified":"2016-11-16T15:23:57+00:00","description":"Why Arizona CPAs are not required to form an professional LLC or corporation to provide accounting services.","breadcrumb":{"@id":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.keytlaw.com\/azllclaw\/2009\/12\/must-an-arizona-cpa-form-a-pllc\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.keytlaw.com\/azllclaw\/"},{"@type":"ListItem","position":2,"name":"Must an Arizona CPA form a PLLC?"}]},{"@type":"WebSite","@id":"https:\/\/www.keytlaw.com\/azllclaw\/#website","url":"https:\/\/www.keytlaw.com\/azllclaw\/","name":"Arizona LLC Law","description":"Information about Forming &amp; Operating Arizona LLCs","publisher":{"@id":"https:\/\/www.keytlaw.com\/azllclaw\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.keytlaw.com\/azllclaw\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.keytlaw.com\/azllclaw\/#organization","name":"KEYTLaw, LLC","url":"https:\/\/www.keytlaw.com\/azllclaw\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.keytlaw.com\/azllclaw\/#\/schema\/logo\/image\/","url":"https:\/\/www.keytlaw.com\/azllclaw\/wp-content\/uploads\/logo.png","contentUrl":"https:\/\/www.keytlaw.com\/azllclaw\/wp-content\/uploads\/logo.png","width":500,"height":500,"caption":"KEYTLaw, LLC"},"image":{"@id":"https:\/\/www.keytlaw.com\/azllclaw\/#\/schema\/logo\/image\/"},"sameAs":["http:\/\/www.facebook.com\/keytlaw","https:\/\/x.com\/azestateplanner","http:\/\/www.linkedin.com\/pub\/richard-keyt\/5\/a88\/a30\/","https:\/\/www.youtube.com\/user\/keytlaw"],"description":"We are Arizona attorneys who have formed 9,000+ Arizona LLCs. We also prepare wills, trusts and estate plans to protect our clients' most valuable assets - their loved ones.","email":"rk@keytlaw.com","telephone":"480-664-7478","legalName":"KEYTLaw, LLC","foundingDate":"2001-06-01","numberOfEmployees":{"@type":"QuantitativeValue","minValue":"1","maxValue":"10"}},{"@type":"Person","@id":"https:\/\/www.keytlaw.com\/azllclaw\/#\/schema\/person\/52df48be131cdfe0bcc780cd0146db72","name":"On the Net","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/65bd9d0ae8cfe6a99fe1ca4255be4e75fdc400da4db5ee62b4e4a0a4a4588e89?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/65bd9d0ae8cfe6a99fe1ca4255be4e75fdc400da4db5ee62b4e4a0a4a4588e89?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/65bd9d0ae8cfe6a99fe1ca4255be4e75fdc400da4db5ee62b4e4a0a4a4588e89?s=96&d=mm&r=g","caption":"On the Net"}}]}},"views":9589,"_links":{"self":[{"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/posts\/158","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/comments?post=158"}],"version-history":[{"count":0,"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/posts\/158\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/media?parent=158"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/categories?post=158"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.keytlaw.com\/azllclaw\/wp-json\/wp\/v2\/tags?post=158"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}