Arizona Revised Statutes

Ariz. Rev. Stat. § 10-2234 (2026)

Responsibility for professional services

✓ current as of May 2026

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A shareholder of a professional corporation is personally and fully liable and accountable for any negligent or wrongful act or misconduct committed by the shareholder or by any person under the shareholder's direct supervision and control while rendering professional services on behalf of the professional corporation to the person for whom the professional services are rendered. The liability of a shareholder of the professional corporation is several only, and a shareholder is not vicariously responsible for the liability of another shareholder.

Notes of Decisions

Cited in 3 cases, 2008–2012 · leading case: 1800 Ocotillo, LLC v. Wlb Grp., Inc., 176 P.3d 33 (Ariz. Ct. App. 2008).

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1800 Ocotillo, LLC v. Wlb Grp., Inc., 176 P.3d 33 (Ariz. Ct. App. 2008). · cites it 11× “Ocotillo argues that the legislature’s refusal to permit a professional to shield himself or herself from liability by incorporating as a professional corporation, coupled with the legislature’s failure to affirmatively authorize a professional to limit liability to clients for…”

1800 Ocotillo, LLC v. Wlb Grp., Inc., 196 P.3d 222 (Ariz. 2008). · cites it 2× “§ 10-2234 (2004), a shareholder of a professional corporation “is personally and fully liable and accountable for any negligent or wrongful act or misconduct” the shareholder commits while rendering services on behalf of the professional corporation. Similarly, A.”

Nat'l Fire Ins. v. Lewis, 898 F. Supp. 2d 1132 (D. Ariz. 2012). · cites it 2× “Siegel liable under A.R.S. § 10-2234 for failure to supervise.”

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