Utah Code » Title 16, Chapter 11 — Professional Corporation Act
Utah Code

Utah Code § 16-11-3 (2026)

Purpose of act

✓ laws through the 2026 General Session (checked Sept. 2026)
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This act shall be so construed as to effectuate its general purpose of making available to professional persons the benefits of the corporate form for the business aspects of their practices while preserving the established professional aspects of the personal relationship between the professional person and those he serves.

Enacted by Chapter 20, 1963 General Session

Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1988–2026 · leading case: Berrett v. Purser & Edwards, 876 P.2d 367 (Utah 1994).
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Berrett v. Purser & Edwards, 876 P.2d 367 (Utah 1994). · cites it 7× “2d 850, 851 (1982) (en banc); see also Utah Code Ann. §§ 16-11-3 , -7, -10. The professional corporation act had "to accommodate the special needs of the professional who chooses to associate and practice his or her profession," because the corporate aspects of the professional…”
Riche v. North Ogden Prof'l Corp., 763 P.2d 1210 (Utah Ct. App. 1988). · cites it 4× “See Utah Code Ann. § 16-11-3 (1987). “[LJegislation extending the power to incorporate to professionals seeks to assure that corporate control will remain with persons” licensed in the profession, and bound by the same professional standards and ethics, by restricting the sale…”
Stewart v. Coffman, 748 P.2d 579 (Utah Ct. App. 1988). “UPCA’s purpose, is stated in § 16-11-3: This act shall be so construed as to effectuate its general purpose of making available to professional persons the benefits of the corporate form for the business aspects of their practices while preserving the established professional…”
Anesthesiologists Assocs. of Ogden v. St. Benedict's Hosp., 852 P.2d 1030 (Utah Ct. App. 1993). · cites it 2× “Utah Code Ann. § 16-11-3 (1991). This court has consistently recognized that professional corporations are unique business entities created to enable professionals to practice together and enjoy tax and certain other advantages of a corporate form and should not, therefore,…”
Poulson P.C. v. Smith, 2026 UT App 54. · cites it 2× “’” (Quoting Utah Code § 16-11-3.) 3. A Material Dispute Remains as to Whether Smith Worked for Clients on the Contemplated Client List After CMP Exercised Its Right to Purchase His Shares ¶83 Finally, Smith argues that even if a shareholder of a professional corporation can…”
Anesthesiologists Assoc. v. ST. BENEDICT'S, 852 P.2d 1030 (Utah Ct. App. 1993). · cites it 2× “Utah's Professional Corporation Act reflects this purpose: This act shall be so construed as to effectuate its general purpose of making available to professional persons the benefits of the corporate form for the business aspects of their practices while preserving the…”
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