What South Carolina offers instead
What creates it in South Carolina
South Carolina Professional Corporation Supplement, S.C. Code Title 33, ch. 19 (§ 33-19-101 et seq.). Under § 33-19-102(1) chapters 1 through 17 of Title 33 apply to professional corporations to the extent not inconsistent. Under § 33-19-109(a) a person incorporates one "by delivering to the Secretary of State for filing articles of incorporation that state (1) it is a professional corporation and (2) its purpose is to render the specified professional services"; § 33-19-109(b) lets an existing corporation elect the status by amendment. The Secretary of State's form is Articles of Incorporation Professional Corporation, F0023.
What the name must contain
S.C. Code § 33-19-150(a): in addition to §§ 33-4-101 and 33-15-106, the name of a domestic or qualified foreign professional corporation "(1) must contain the words 'professional corporation', 'professional association', 'service corporation', or 'chartered' or the abbreviation 'P.C.', 'PC', or 'P.A.', or 'PA'. (2) may not contain language stating or implying that it is incorporated for a purpose other than that authorized by Section 33-19-110 and its articles of incorporation; and (3) must conform with any rule promulgated by the licensing authority having jurisdiction over a professional service described in the corporation's articles of incorporation." Under § 33-19-150(b) a shareholder's or former shareholder's personal name, or that of an individual associated with a predecessor, may be used even where §§ 33-4-101 and 33-15-106 would otherwise bar it.
How do you form a professional corporation in South Carolina instead?
- Form
- Articles of Incorporation Professional Corporation (F0023)
- Filed with
- South Carolina Secretary of State, Division of Business Filings
- State fee
- Set by the state, and confirmed with you before anything is filed.
Confirm who may hold shares and practise
A professional corporation may render professional services in South Carolina only through individuals licensed or otherwise authorized here, and it may issue shares only to persons the chapter allows. It is confined to a single profession unless each profession's licensing law authorizes the combination.
Use a professional corporation designator
The name must contain "professional corporation", "professional association", "service corporation" or "chartered", or "P.C.", "PC", "P.A." or "PA". It may not imply a purpose beyond the one authorized and must conform with any rule of the licensing authority for the profession.
Source: S.C. Code § 33-19-150 · SC Secretary of State Form F0023
File F0023 with the initial annual report
Deliver Articles of Incorporation Professional Corporation (F0023) to the Secretary of State, stating that the corporation is a professional corporation and the professional services it will render, and pay the filing fee set by the state. The form must be accompanied by the first report to corporations (CL-1) and carries an attorney's certificate of compliance with Chapter 2.
Have LLCity prepare and file it ›
Source: S.C. Code § 33-19-109 · SC Secretary of State Form F0023
Appoint a registered agent at a registered office
Each corporation must continuously maintain a registered office and a registered agent in South Carolina, whose business office is identical with the registered office. The agent may be a resident individual or a domestic or authorized foreign corporation, and signs the articles to consent to the appointment.
What South Carolina requires of your agent, and how we serve as it ›
Source: S.C. Code § 33-5-101 · SC Secretary of State Form F0023
File the annual report with the Department of Revenue
Every domestic corporation files an annual report with the South Carolina Department of Revenue, on or before the fifteenth day of the fourth month after the close of its taxable year.
Source: S.C. Code § 12-20-20
Steps checked against the sources linked under each one on 12 November 2026.
Which occupations does South Carolina treat as professional?
A general licence test. § 33-19-103(7): "professional service" means "a service that may be rendered lawfully only by a person licensed or otherwise authorized by a licensing authority in this State to render the service and that may not be lawfully rendered by a corporation under chapters 1 through 17 of this title"; § 33-19-103(5) defines "licensing authority" as the officer, board, agency, court or other authority empowered to license the service. § 33-19-110 confines a professional corporation to a single profession and ancillary services unless the licensing law of each profession in a combination authorizes it. § 33-19-130 permits the corporation to render professional services only through licensed or authorized individuals.
Does the agent requirement differ from an ordinary South Carolina LLC’s?
No. South Carolina sets no separate agent requirement for a professional entity — it is the same requirement an ordinary South Carolina LLC files under.
Under § 33-19-102(1) the Business Corporation Act's agent rule applies: § 33-5-101 requires each corporation to continuously maintain a registered office and a registered agent, who may be a resident individual or a domestic or authorized foreign corporation whose business office is identical with the registered office. Form F0023 asks for the initial registered office street address and the agent's signed consent. The term is registered agent; the LLC act (§ 33-44-108) instead says agent for service of process.
Why South Carolina answers this way
South Carolina has no PLLC. The Secretary of State's entity table lists Business Corporations, Statutory Close Corporations, Professional Corporations (§ 33-19-101 et seq.), Nonprofit Corporations, Limited Liability Companies (§ 33-44-101 et seq.), Limited Partnerships and Limited Liability Partnerships, with no professional LLC. The LLC statute, the Uniform Limited Liability Company Act of 1996 (ch. 33-44), contains no professional-entity provisions; § 33-44-101(3) defines "business" to include "every trade, occupation, profession, and other lawful purpose", and § 33-44-105 sets an ordinary LLC name rule. § 33-4-101(f)(4) disapplies the general corporate name requirements to a professional corporation governed by Chapter 19. Form F0023 must be accompanied by the first report to corporations (CL-1) and includes an attorney's certificate of compliance with Chapter 2. Licensing authorities act after formation: § 33-19-610 (rulemaking), § 33-19-620 (jurisdiction over individuals) and § 33-19-420 (dissolution proceedings after written notice of a violation).
Verified against the South Carolina Secretary of State, Division of Business Filings (sos.sc.gov/online-filings/business-entities) · Statute text: www.scstatehouse.gov/code/t33c019.php · Last updated November 2026. South Carolina only — the rules in this cluster differ by jurisdiction, and this page speaks for no other.