P.C.

An abbreviation for professional corporation, which is a special corporation established by professionals, such as physicians, accountants, or, in some states, attorneys, who practice together.

In most jurisdictions, a professional corporation may be organized by professionals who render a personal service to the public that requires a license and that, before proper statutory organization, could not be performed by a corporation.

One of the main reasons professionals incorporate is to gain certain tax benefits. Incorporation neither changes professional responsibility nor protects those incorporating from liability for Malpractice.