A Professional Corporation, usually abbreviated PC or P.C., is just what the name implies.  It is a Corporation made up of only Professionals.  The definition and requirements of Professional varies from state to state but Professionals are generally people who require some kind of license for what they do.  Examples of Professionals are doctors, dentists, engineers, land surveyors, accountants, architects and attorneys.

A Professional Corporation provides the same liability protection as is provided by a C Corporation.  A Professional Corporation sets a limit on the owners' personal liability for business debts and claims.  Forming a Professional Corporation cannot protect a Professional against liability for Professional negligence or malpractice, but it may protect against liability for the negligence or malpractice of an associate Professional.

Some states require that Professionals register as Professional Corporations rather than as regular general for-profit Corporations while other states allow Professionals the choice to register as a normal for-profit Corporation or as a Professional Corporation.

The process of registering a Professional Corporation is almost exactly the same as registering a C Corporation.  You file Articles of Incorporation with the Secretary of State.  Some states may require approval from a state licensing board before they will approve the Articles of Incorporation of a Professional Corporation.  Getting approval from certain state licensing boards can add a number of weeks to the Professional Incorporation approval process.