Florida Professional Association (P.A.) vs. PLLC
In Florida, a Professional Association ('P.A.' or 'Chartered') is a professional service corporation formed under Chapter 621 and Chapter 607, Florida Statutes ($70 Sunbiz filing fee; $150 annual report), while a Professional Limited Liability Company ('PLLC' or 'P.L.') is formed under Chapter 621 and Chapter 605 ($125 Sunbiz filing fee; $138.75 annual report). Both structures restrict ownership exclusively to individuals licensed in the same single professional service (§ 621.08 & § 621.09), shield owners from general business debts and co-owners' negligence (§ 621.07), and can elect S-Corporation tax status via IRS Form 2553.
Verified against the Florida Division of Corporations on Oct 21, 2026
- Confirm your profession: physicians, dentists, attorneys, CPAs, architects and veterinarians commonly use Chapter 621 entities.
- Choose governance: corporate formalities (P.A.) or a flexible operating agreement (PLLC).
- Choose a compliant name: ending in 'P.A.' / 'Chartered' or 'PLLC' / 'P.L.' (§ 621.12).
- File on Sunbiz: Articles of Incorporation ($70) or Articles of Organization ($125) with a single-profession purpose (§ 621.08).
- Consider an S-corp election: file IRS Form 2553 if eligible.
| Factor | Florida Professional Association (P.A. / Chartered) | Florida PLLC (P.L. / P.L.L.C.) | Standard Florida LLC (Ch. 605) |
|---|---|---|---|
| Governing Florida Statutes | Ch. 621 + Ch. 607 | Ch. 621 + Ch. 605 | Ch. 605 |
| Sunbiz Formation Fee | $70 | $125 | $125 |
| Annual Report Fee (Due May 1) | $150 | $138.75 | $138.75 |
| Allowed Designators (§ 621.12) | P.A., Chartered | PLLC, P.L. | LLC, L.L.C. |
| Default Federal Tax Treatment | C corporation | Disregarded or partnership | Disregarded or partnership |
| Form 2553 S-Corp Eligibility | Yes, if eligible | Yes, if eligible | Yes, if eligible |
What Is a Professional Association (P.A.) Under Chapter 621, Florida Statutes?
A P.A. is a corporation organized to render one specific professional service, owned only by individuals licensed to render that service. It follows corporate rules for shareholders, directors and officers.
Both a P.A. and a PLLC need licensed owners in the same profession.
Liability Rules Under Fla. Stat. § 621.07: What a P.A. or PLLC Protects (and What It Does Not)
A professional remains personally liable for their own negligent acts and those of people under their direct supervision. The entity can protect owners from general business debts and from other owners' professional negligence.
- Professional service entities are governed by Chapter 621. Official source
- LLC/PLLC state fee $125; profit corporation $70. Official source
- Annual report: corporation $150, LLC $138.75. Official source
Corp USA is not a law firm and does not provide legal, tax, or accounting advice. We are a document filing service. Use of this site does not create an attorney-client relationship. For legal advice, consult a licensed attorney.
What does P.A. mean after a business or doctor's name in Florida?
Professional Association — a professional service corporation under Chapter 621.
Is a Florida P.A. better than a PLLC for S-Corp taxes?
Both can elect S-corp status if eligible; the choice usually turns on governance preferences and fees.
Can a non-licensed spouse or investor own shares in a Florida P.A. or PLLC?
Generally no. Ownership is limited to individuals licensed to render the same professional service.
Which designators are required by Fla. Stat. § 621.12?
A P.A. uses 'P.A.' or 'Chartered'; a PLLC uses 'PLLC', 'P.L.L.C.' or 'P.L.'.