This page covers the Act's requirements, 2026 fees and dates, two conflicting 2026 amendments and regulator penalties. Start with the overview, then the checklist and FAQs. The Medical Corporation Act guide covers the physician version; entity selection compares structures. Citations are to 805 ILCS 10 unless another law is named.
What the law requires
| Requirement | In plain words | Section |
|---|---|---|
| Articles | Form BCA 2.10(PSCA) with the Secretary of State, naming the specific profession; in person or by mail, not online | 6 |
| Name | A shareholder's full or last name (or a fictitious name where ethics rules allow) ending "chartered," "Limited," "Ltd.," "Professional Corporation," "Prof. Corp." or "P.C." | 9 |
| Register | A certificate from the regulating authority before opening; one application per location and per assumed name at a different address | 12(a) |
| Share redemption | Articles, bylaws or an agreement provide for buying back a deceased or disqualified shareholder's shares; default price is book value | 11 |
Key numbers and dates
| Item | Amount or date | Year in force | Source |
|---|---|---|---|
| Articles of incorporation | $150, plus $100 if expedited in person | 2026 | Secretary of State fee table |
| Initial registration | $50 per location | 2026 | 12(a) |
| Renewal | $40; one sentence of 12(a) calculates it at $40 per year, another sets $40 where IDFPR regulates | 2026 | 12(a) |
| Expiry, per the Act (IDFPR-regulated) | January 1, 2019 and every third January 1: 2022, 2025, next 2028 | 2026 | 12(a) |
| IDFPR checklist wording (conflicts with the Act; unresolved) | Says registrations expire December 31 each year | 2026 | IDFPR checklist |
| Late registration | 30 days to answer or apply; $50 plus $100 per unregistered year, capped at $500 | 2026 | 13.5 |
Source: 805 ILCS 10/12 and 13.5
Recent and pending changes
- P.A. 104-618, effective July 24, 2026: adds applied behavior analysis to the related-professions list in Section 3.6(4) and the matching professional LLC section.
- P.A. 104-796, effective August 7, 2026: adds a fifth combination to Section 3.6 (barber, cosmetology, esthetics, hair braiding and nail technology services, massage therapy and electrology). Its list (4) omits applied behavior analysis.
Penalties and enforcement
The regulating authority enforces the Act: IDFPR for most professions, the Supreme Court for lawyers. A case often starts when the authority believes a corporation operates without a certificate.
| Tier | What happens | Section |
|---|---|---|
| Notice of violation | 30 days to answer or apply, paying $50 plus $100 per unregistered year (cap $500) | 13.5 |
| Civil penalty | Discipline proceedings and up to $1,000 after a hearing | 13.5 |
| Lapsed certificate | $50 after two bounced checks; extra $100 if a bounced renewal check led to a lapse and the corporation keeps practicing without paying the renewal fee and the $50; IDFPR may set a reinstatement fee, and the Director may waive fees | 12.1 |
| Certificate discipline | Grounds include an officer or shareholder with a suspended or revoked license who is not removed, rule violations and unfiled or unpaid Illinois taxes; hearing at least 10 days after notice | 13 |
Official sources
- Illinois General Assembly: Professional Service Corporation Act, 805 ILCS 10
- IDFPR: Professional service corporation user guide
- IDFPR: Professional Service Corporation
- Illinois General Assembly: Public Act 104-796
- Illinois General Assembly: Public Act 104-618
This page is a plain-language summary. The official source controls if there is any difference.