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Professional licensingCPA firms typically use PLLC, PC, or Partnership structures. Most states require majority licensed CPA ownership. Peer review required for audit firms.
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Accounting Firm Licensing · File.Business

CPA firm licensing. Accounting practice entity.

CPA firms have entity structure restrictions. Most states require Professional LLC, Professional Corporation, or Partnership. Ownership requirements vary. Peer review required for audit firms.

Key facts

Start here.

Key fact
Entity options

PLLC, Professional Corporation, Partnership.

Key fact
Ownership rules

Most states require majority CPA ownership.

Key fact
Naming

Many states require firm name to include CPA names or specific phrasing.

Key fact
Peer review

Required for audit firms per AICPA standards.

Key fact
Multi-state

State boards have varying reciprocity.

In depth

The full picture.

01

Entity options

Professional LLC (PLLC), Professional Corporation (PC), Partnership. Sole practitioners typically operate as Sole Proprietorships, PLLCs, or PCs.

02

Ownership requirements

Most states require majority (50%+) ownership by licensed CPAs. Some states require 100%. Some allow more flexible ownership with at least one licensed CPA on staff.

03

Naming

Most states require firm name to include CPA names or "Certified Public Accountants" or specific phrasing. Some allow general accounting names with proper disclosures.

04

Peer review

American Institute of Certified Public Accountants (AICPA) requires peer review for firms performing audits, reviews, or attest work. Cycle: typically every 3 years.

05

Audit firm requirements

Firms performing audits subject to: peer review, independence requirements, professional liability insurance, specialized training. Public Company Accounting Oversight Board (PCAOB) oversight for firms auditing public companies.

06

Multi-state operations

Reciprocity varies. Substantially equivalent licensure facilitates multi-state work in many states. Each state requires firm registration in some form.

07

Continuing requirements

Annual firm registration; individual CPA CPE (continuing professional education); ethics requirements; AICPA membership where applicable; peer review for audit firms.

08

IRS practice

EAs (Enrolled Agents) can also practice before the IRS. CPAs have broader practice including audits and reviews. Mixed firms common.

09

Compliance areas

Ethics rules; independence requirements (audit firms); confidentiality; client retention; trust account compliance for fiduciary services.

FAQ

Common questions.

Can I use a standard LLC?
Most states no. PLLC or PC typically required.
Do all owners need to be CPAs?
Most states require majority. Some 100%.
What is peer review?
AICPA requirement for audit firms. Independent review of audit quality.
Multi-state practice?
Reciprocity in many states.
What is PCAOB?
Public Company Accounting Oversight Board. Regulates auditors of public companies.
Can an EA work without a CPA?
Yes for IRS practice. Not for audits.
Naming rules?
Most states require CPA name or specific phrasing.
How often renewal?
Annually for firm; periodic for individual CPAs.

Set up your professional firm.

PLLC formation, registered agent, ongoing compliance. We handle entity-level requirements; you handle the professional practice.

Professional licensing is handled by state boards. File.Business handles entity formation and ongoing compliance.

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How it works

How we deliver, end-to-end.

Four-step path from request to confirmation. State and IRS turnaround varies; our steps run in parallel where possible to compress the timeline.

1

Intake + scope

You tell us what you need through a short intake form (or a call for complex matters). We confirm scope, surface any gating issues (deadlines, missing documents, entity status), and quote any state fees that pass through at cost.

2

Prepare + verify

Our specialists draft the filing, verify entity details against state databases, run internal QA, and route any items needing your sign-off. You see drafts before anything gets submitted.

3

File with the authority

We submit directly to the state Secretary of State, FinCEN, IRS, USPTO, or whichever authority your filing requires. We pay state fees at cost and track the submission identifier in your account.

4

Confirmation + vault

Stamped certificate, IRS notice, or filing receipt arrives in your SOC 2 encrypted document vault the moment we receive it. Next filing deadline auto-added to your compliance calendar where applicable.

Why File.Business

Built on the same infrastructure used by 220,000+ businesses.

SOC 2 Type II audited

Independent annual security audit covering access control, change management, incident response, and data handling. Current report on request.

All 51 US jurisdictions

Every state plus DC plus Puerto Rico - direct filings, not third-party reseller. We hold registered-agent qualifications in every state we operate.

Deadline guarantee

If we miss a filing deadline on a service you pay us to manage, we pay the state penalty. Specific to each plan and the filings it includes.

4.9 from 8,200+ verified reviews

Independently verified by Trustpilot + Google + our own NPS infrastructure. Customer success team within reach by email, chat, or phone.

60-day money-back promise

Change your mind in the first 60 days and we refund our service fee in full. State filing fees pass through at cost and are non-refundable once paid to the state.

E&O insured

Errors and omissions coverage protects you from service errors. Carrier and certificate available on request for enterprise clients.

Why File.Business

Premium compliance, no service-fee markup.

Trust you can verify

SOC 2 Type II audited platform. 220,000+ businesses served. 60-day money-back on service fees. State fees passed through at cost with no hidden markup. Explicit AUP on restricted industries.

A compliance partner, not a transaction

Most providers go quiet after checkout. We auto-track every annual report, registered agent renewal, and license deadline across your entities. The Business OS dashboard keeps your compliance score visible year-round.

Premium experience competitors cannot match

Premium positioning, transparent pricing, no service-fee markup on state or federal filings. Premium positioning, transparent pricing, no service-fee markup on state filings.

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