K.S.A. » Chapter 17
Kansas Statutes Annotated

K.S.A. § 17-2707 (2026)

Professional corporation law; definitions

✓ current as of May 2026
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17-2707. Professional corporation law; definitions. As used in this act, unless the context clearly indicates that a different meaning is intended:

(a) "Professional corporation" means a corporation organized under this act.

(b) "Professional service" means the type of personal service rendered by a person duly licensed, registered or certified by this state as a member of any of the following professions, each paragraph constituting one type:

(1) A certified public accountant;

(2) an architect;

(3) an attorney-at-law;

(4) a chiropractor;

(5) a dentist;

(6) an engineer;

(7) an optometrist;

(8) an osteopathic physician or surgeon;

(9) a physician, surgeon or doctor of medicine;

(10) a veterinarian;

(11) a podiatrist;

(12) a pharmacist;

(13) a land surveyor;

(14) a licensed psychologist;

(15) a specialist in clinical social work;

(16) a licensed physical therapist;

(17) a landscape architect;

(18) a registered professional nurse;

(19) a real estate broker or salesperson;

(20) a clinical professional counselor;

(21) a geologist;

(22) a clinical psychotherapist;

(23) a clinical marriage and family therapist;

(24) a licensed physician assistant;

(25) a licensed occupational therapist;

(26) a licensed audiologist;

(27) a licensed speech-pathologist; and

(28) a licensed naturopathic doctor.

(c) "Regulating board" means the court, board or state agency that is charged with the licensing, registering or certifying and regulation of the practice of the profession that the professional corporation is organized to render.

(d) "Qualified person" means:

(1) Any natural person licensed, registered or certified to practice the same type of profession that any professional corporation is authorized to practice;

(2) the trustee of a trust that is a qualified trust under section 401(a) of the federal internal revenue code, as in effect on January 1, 2004, or of a contribution plan that is a qualified employee stock ownership plan under section 409A(a) of the federal internal revenue code, as in effect on January 1, 2004;

(3) the trustee of a revocable living trust established by a natural person who is licensed, registered or certified to practice the type of profession that any professional corporation is authorized to practice, if the terms of such trust provide that such natural person is the principal beneficiary and sole trustee of such trust and such trust does not continue to hold title to professional corporation stock following such natural person's death for more than a reasonable period of time necessary to dispose of such stock; or

(4) a healing arts school clinic authorized to perform professional services in accordance with K.S.A. 65-2877a, and amendments thereto.

History: L. 1965, ch. 157, § 2; L. 1972, ch. 63, § 1; L. 1976, ch. 109, § 1; L. 1980, ch. 242, § 27; L. 1981, ch. 104, § 1; L. 1986, ch. 299, § 1; L. 1991, ch. 79, § 1; L. 1997, ch. 65, § 2; L. 2001, ch. 194, § 1; L. 2003, ch. 128, § 16; L. 2004, ch. 143, § 107; L. 2007, ch. 165, § 1; L. 2010, ch. 126, § 14; L. 2021, ch. 11, § 1; July 1.

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1984–2024 · leading case: In Re the Appeal of Genstler Eye Ctr. & Clinic/Genstler Med. Care Facility, 192 P.3d 666 (Kan. Ct. App. 2008).
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In Re the Appeal of Genstler Eye Ctr. & Clinic/Genstler Med. Care Facility, 192 P.3d 666 (Kan. Ct. App. 2008). · cites it 12× ““(i) ‘Retail business’ means: (1) Any commercial enterprise primarily engaged in the sale at retail of goods or services taxable under the Kansas retailers’ sales tax act; (2) any service provider set forth in K.S.A. 17-2707, and amendments thereto; (3) any bank, savings and…”
Cent. Kansas Med. Ctr. v. Hatesohl, 425 P.3d 1253 (Kan. 2018). · cites it 2× “Generally, the HAA prohibits a person from practicing any branch of the healing arts without a license, and the PC Law permits licensed physicians to form professional corporations to provide medical services.”
Early Detection Ctr., Inc. v. Wilson, 811 P.2d 860 (Kan. 1991). · cites it 3× “K.S.A. 17-2707 states: “As used in this act, unless the context clearly indicates that a different meaning is intended, the following words mean: “(a) ‘Professional corporation,’ a corporation organized under this act.”
Curtis Ambulance of Florida, Inc. v. Bd. of Cnty. Commissioners of the Cnty. of Shawnee, Kansas, & Medevac Midamerica, Inc., 811 F.2d 1371 (10th Cir. 1987). “Curtis correctly argues that EMTs and MICTs are not among those occupations listed in the Kansas professional corporations statute, Kan.Stat.Ann. § 17-2707(b) (1981), which lists a number of professional services that may incorporate as professional corporations.”
McGuire v. Sifers, 681 P.2d 1025 (Kan. 1984). “K.S.A. 17-2707. A professional corporation is subject to the general laws of Kansas relating to corporations except that any provision of the professional corporation law shall take precedence over any provision of the general corporation law where they conflict.”
Cent. State Bank v. Albright, 737 P.2d 65 (Kan. Ct. App. 1987). · cites it 2× “” K.S.A. 1986 Supp. 17-2707(d). Defendant contends that since the Bank is not a qualified person under K.”
St. Francis Reg'l Med. Ctr., Inc. v. Weiss, 869 P.2d 606 (Kan. 1994). “Any person or organization as defined in K.S.A. 17-2707 and amendments thereto which is authorized to form a professional corporation also may incorporate under the Kansas general corporation code contained in K.”
Abbey v. Kansas Bd. of Examiners in Optometry (Kan. Ct. App. 2024). · cites it 2× “K.S.A. 17-2707(b)(7), (b)(9); K.S.A. 17-2710.”
— K.S.A. § 17-2707(b) — 2 cases
Curtis Ambulance of Florida, Inc. v. Bd. of Cnty. Commissioners of the Cnty. of Shawnee, Kansas, & Medevac Midamerica, Inc., 811 F.2d 1371 (10th Cir. 1987). “Curtis correctly argues that EMTs and MICTs are not among those occupations listed in the Kansas professional corporations statute, Kan.Stat.Ann. § 17-2707(b) (1981), which lists a number of professional services that may incorporate as professional corporations.”
Early Detection Ctr., Inc. v. Wilson, 811 P.2d 860 (Kan. 1991). “K.S.A. 17-2707 states: “As used in this act, unless the context clearly indicates that a different meaning is intended, the following words mean: “(a) ‘Professional corporation,’ a corporation organized under this act.”
— K.S.A. § 17-2707(b)(7) — 2 cases
In Re the Appeal of Genstler Eye Ctr. & Clinic/Genstler Med. Care Facility, 192 P.3d 666 (Kan. Ct. App. 2008). ““(i) ‘Retail business’ means: (1) Any commercial enterprise primarily engaged in the sale at retail of goods or services taxable under the Kansas retailers’ sales tax act; (2) any service provider set forth in K.S.A. 17-2707, and amendments thereto; (3) any bank, savings and…”
Abbey v. Kansas Bd. of Examiners in Optometry (Kan. Ct. App. 2024). “K.S.A. 17-2707(b)(7), (b)(9); K.S.A. 17-2710.”
— K.S.A. § 17-2707(b)(9) — 1 case
Cent. Kansas Med. Ctr. v. Hatesohl, 425 P.3d 1253 (Kan. 2018). “Generally, the HAA prohibits a person from practicing any branch of the healing arts without a license, and the PC Law permits licensed physicians to form professional corporations to provide medical services.”
— K.S.A. § 17-2707(d) — 2 cases
Early Detection Ctr., Inc. v. Wilson, 811 P.2d 860 (Kan. 1991). “K.S.A. 17-2707 states: “As used in this act, unless the context clearly indicates that a different meaning is intended, the following words mean: “(a) ‘Professional corporation,’ a corporation organized under this act.”
Cent. State Bank v. Albright, 737 P.2d 65 (Kan. Ct. App. 1987). “” K.S.A. 1986 Supp. 17-2707(d). Defendant contends that since the Bank is not a qualified person under K.”
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