Code of Massachusetts Regulations
950 CMR - OFFICE OF THE SECRETARY OF THE COMMONWEALTH
Title 950 CMR 105.00 - Professional Corporations
Section 105.03 - Who May Organize

One or more individuals each of whom is licensed to perform a professional service may organize a professional corporation. The corporation may be organized for the purpose of rendering professional services within two or more professions except to the extent expressly prohibited by the licensing laws of the commonwealth applicable to such professions or the regulations of any of the applicable regulating boards; provided that there must be an incorporator licensed in each profession authorized by the articles of organization.