Rendering of professional service

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  • (a) No professional service corporation may render professional services except through individuals authorized by law to render such professional services as individuals.

  • (b) Each final plan and report made or issued by a corporation practicing professional engineering, architecture, landscape architecture or land surveying shall bear the name and seal of one or more professional engineers, architects, landscape architects, or land surveyors respectively, who are in responsible charge of such plan or report.

  • (c) Each report, diagnosis, prognosis, and prescription made or issued by a corporation practicing medicine, dentistry, podiatry, optometry, ophthalmic dispensing, veterinary medicine, osteopathy, pharmacy, nursing, or physiotherapy shall bear the signature of one or more physicians, dentists, podiatrists, optometrists, ophthalmic dispensers, veterinarians, osteopaths, pharmacists, nurses, or physiotherapists, respectively, who are in responsible charge of such report, diagnosis, prognosis, or prescription.

  • (d) Each record, transcript, report and hearing report prepared by a corporation practicing certified shorthand reporting shall bear the signature of one or more certified shorthand reporters who are in responsible charge of such record, transcript, report, or hearing report.

  • (e) Each report and statement prepared by a corporation practicing public accounting or certified public accounting shall bear the signature of one or more public accountants or certified public accountants respectively, who are in responsible charge of such report or statement.

  • (f) Each opinion prepared by a corporation practicing law shall bear the signature of one or more attorneys who are in responsible charge of such opinion.

  • (g) In addition to the requirements in subdivisions (b) through (f), inclusive, each document prepared by a corporation which under the rules, regulations, laws or customs of the applicable professions is required to bear the signature of an individual in responsible charge of such document, shall be signed by one or more such individuals.


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