                                 CODE OF VIRGINIA

HOW CORPORATION MAY RENDER PROFESSIONAL SERVICES; NONPROFESSIONAL EMPLOYEES AND
OFFICERS; ORGANIZERS AND SHAREHOLDERS NEED NOT BE EMPLOYEES, ETC (§ 13.1-546)

No corporation organized and incorporated under this chapter may render
professional services except through its officers, employees, independent
contractors, and agents who are duly licensed or otherwise legally authorized to
render such professional services, and only shareholders, officers, employees,
independent contractors, and agents licensed or otherwise legally qualified by
this Commonwealth may perform the professional service in Virginia; provided,
however, this provision shall not be interpreted to preclude clerks,
secretaries, bookkeepers, technicians and other assistants who are not usually
and ordinarily considered by custom and practice to be rendering professional
service to the public for which a license or other legal authorization is
required from acting as employees of a professional corporation and performing
their usual duties or from acting as officers of a professional corporation; and
provided further that nothing contained in this chapter shall be interpreted to
require that the right of an individual to be a shareholder of a corporation
organized under this chapter, or to organize such a corporation, is dependent
upon the present or future existence of an employment relationship between him
and such corporation, or his present or future active participation in any
capacity in the production of the income of such corporation or in the
performance of the services rendered by such corporations.

HISTORY: 1970, c. 77; 1994, c. 349; 2003, c. 786.