Key Takeaways
- Arkansas recognizes the PLLC as a distinct entity type for licensed professionals (Ark. Code Title 4, Subtitle 3, Ch. 38, Subchapter 12 (§§ 4-38-1201 to 4-38-1203))
- Arkansas requires licensing board approval before the filing agency will accept your PLLC filing
- Filing fee: $45 online / $50 by mail or in person
- Not confirmed in Arkansas statute. Because board authorization is tied to a specific licensing board approving both the registration and the proposed name, combining multiple licensed professions under one PLLC would likely require sign-off from each involved board — treat it as an open question rather than an assumption.
- Same-day PLLC formation available through LLC Attorney, at no markup on state fees
If you're a licensed professional in Arkansas — a doctor, lawyer, accountant, or similar occupation — state law requires you to form a Professional LLC (PLLC) instead of a standard LLC, with ownership restricted to people who hold the same license.
This guide covers exactly how to form an Arkansas PLLC in 2026 — which professions need one, the written board authorization you need before the state will file, the $45 online cost, and what liability protection a PLLC actually provides for negligent professional acts.
What Is a Arkansas PLLC?
A Professional Limited Liability Company (PLLC) is a special LLC designation for licensed professionals — doctors, lawyers, accountants, and similar occupations. It works like a regular LLC, but ownership is restricted to people who hold the same professional license, and formation often requires sign-off from your licensing board before the state will accept your filing.
Yes. Arkansas recognizes the PLLC as a distinct entity type for licensed professionals (Ark. Code Title 4, Subtitle 3, Ch. 38, Subchapter 12 (§§ 4-38-1201 to 4-38-1203)).
Who Needs a PLLC in Arkansas?
Certified public accountants, architects, engineers, dentists, physicians, and attorneys are specifically named in statute; other licensed occupations meeting Arkansas's "professional service" definition also qualify and must organize as a PLLC rather than a standard LLC.
Do I Need Licensing Board Approval First?
Before the Secretary of State will file, the applicant must obtain written authorization from their licensing board covering both permission to register as a PLLC and approval of the proposed name. Medical and dental practices additionally need a Certificate of Registration from their board on file.
This is a before-filing requirement, not a post-formation courtesy — the Secretary of State's office confirms the license certificate is on file before approving the filing, so get your board's written authorization lined up before you submit your Certificate of Organization.
How to Form a Arkansas PLLC
- Filing agency: Arkansas Secretary of State, Business & Commercial Services
- Form: Certificate of Organization (LL-01)
- Filing fee: $45 online / $50 by mail or in person
- Processing time: A few business days (Arkansas offers no expedited option for this filing)
- Name requirement: Must include "Professional Limited Liability Company," "Professional Limited Company," or abbreviations "P.L.L.C.," "PLLC," "P.L.C.," or "PLC"
Who Can Own a Arkansas PLLC?
Only licensed individuals may perform the professional services and typically hold membership; non-licensed support staff may be employees but not owners rendering the licensed service.
Not confirmed in Arkansas statute. Because board authorization is tied to a specific licensing board approving both the registration and the proposed name, combining multiple licensed professions under one PLLC would likely require sign-off from each involved board — treat it as an open question rather than an assumption.
What Liability Protection Does a PLLC Actually Provide?
A PLLC protects you from business debts and from a co-owner's malpractice — but it never shields you from your own malpractice. If you personally provide negligent professional services, you remain personally liable for that regardless of the entity structure.
Arkansas's PLLC protects members from each other's malpractice and from ordinary business liabilities, but never from a member's own negligent professional acts — that liability follows the individual professional regardless of the entity structure.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — check whether your specific licensing board separately conditions your license on carrying coverage.
How Is a Arkansas PLLC Taxed?
By default, a PLLC is taxed exactly like a regular LLC — pass-through to the owners' personal returns, with the option to elect S-corp or C-corp taxation if that fits your situation better. The professional designation changes ownership eligibility and licensing oversight, not the default federal tax treatment.
Arkansas has a graduated personal income tax (0%-4.4% for 2026 after recent rate reductions), so a PLLC's default pass-through profit is taxed on members' personal returns in addition to federal tax.
Arkansas PLLCs owe a flat $150 annual LLC franchise tax, due May 1 each year — the same amount and due date as a standard LLC. Registered-agent information is confirmed directly on that annual franchise-tax report rather than through a separate annual report filing.
Arkansas folds registered-agent confirmation into the annual franchise-tax filing rather than a separate annual report — don't assume you need two different compliance filings each year.
How to Set Up Your Arkansas PLLC Step by Step
If You Do It Yourself
Step 1 — Confirm you need a PLLC (not a plain LLC) for your profession.
Certified public accountants, architects, engineers, dentists, physicians, and attorneys are specifically named in statute; other licensed occupations meeting Arkansas's "professional service" definition also qualify and must organize as a PLLC rather than a standard LLC.
Step 2 — Get licensing board sign-off if required.
Before the Secretary of State will file, the applicant must obtain written authorization from their licensing board covering both permission to register as a PLLC and approval of the proposed name. Medical and dental practices additionally need a Certificate of Registration from their board on file. This is a before-filing requirement, not a post-formation courtesy — the Secretary of State's office confirms the license certificate is on file before approving the filing, so get your board's written authorization lined up before you submit your Certificate of Organization.
Step 3 — File your formation documents.
File the Certificate of Organization with Arkansas Secretary of State, Business & Commercial Services, $45 online / $50 by mail or in person.
Step 4 — Appoint a registered agent.
Arkansas calls this role a "Registered Agent" — required at formation.
Step 5 — Confirm ownership eligibility for every member.
Only licensed individuals may perform the professional services and typically hold membership; non-licensed support staff may be employees but not owners rendering the licensed service.
Step 6 — Address malpractice insurance requirements.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — check whether your specific licensing board separately conditions your license on carrying coverage.
Step 7 — Handle ongoing state compliance.
Arkansas PLLCs owe a flat $150 annual LLC franchise tax, due May 1 each year — the same amount and due date as a standard LLC. Registered-agent information is confirmed directly on that annual franchise-tax report rather than through a separate annual report filing. Arkansas has a graduated personal income tax (0%-4.4% for 2026 after recent rate reductions), so a PLLC's default pass-through profit is taxed on members' personal returns in addition to federal tax.
Step 8 — Watch for Arkansas-specific PLLC traps.
The most common Arkansas-specific mistake is submitting your Certificate of Organization before your licensing board has issued written authorization for both the registration and your proposed name — the Secretary of State confirms that authorization is on file before accepting the filing, so sequencing matters here.
If LLC Attorney Does It for You
- Submit your profession, license number, and ownership details at llcattorney.com.
- LLC Attorney forms your Arkansas PLLC, coordinating any required licensing board approval before filing.
- Receive your finished formation documents and registered agent service, plus access to flat-fee attorney consultations (no retainer) for ownership or licensing questions.
When Should You Talk to an Attorney About Your Arkansas PLLC?
Talk to an attorney before forming your Arkansas PLLC if you're unsure whether your specific profession is on the enumerated list requiring a PLLC, if your licensing board is slow to issue written authorization and you need to plan around that delay, or if your practice spans more than one licensed profession.
What You Actually Get With LLC Attorney's Arkansas PLLC Formation
The part of Arkansas PLLC formation that trips people up isn't the filing fee — it's getting written board authorization for both your registration and your proposed name lined up before you submit anything to the Secretary of State. LLC Attorney handles that sequencing correctly from the start.
- PLLC formation in Arkansas, starting at $149.
- Licensing board coordination and ownership-eligibility review handled for your specific profession.
- Filing paperwork drafted for Arkansas's actual requirements — not a generic multi-state template.
- Access to professionally trained Business Success Advisors at no charge, plus flat-fee attorney consultations (no retainer) for licensing and ownership questions.
Arkansas won't file your PLLC without your licensing board's written authorization already on record — LLC Attorney makes sure that piece is in place before your paperwork ever reaches the Secretary of State.
Ready to Form Your Arkansas PLLC?
LLC Attorney forms Arkansas PLLCs for licensed professionals, coordinating the licensing board approval step and serving as your registered agent once your PLLC is approved. See our full pricing for all service tiers.
Frequently Asked Questions
Yes. Arkansas recognizes the PLLC as a distinct entity type under the Arkansas Uniform LLC Act, Ark. Code Title 4, Subtitle 3, Chapter 38, Subchapter 12.
Certified public accountants, architects, engineers, dentists, physicians, and attorneys are specifically named in statute; other licensed occupations meeting Arkansas's "professional service" definition also qualify.
Yes. Before the Secretary of State will file, you need written authorization from your licensing board covering both permission to register as a PLLC and approval of the proposed name. Medical and dental practices additionally need a Certificate of Registration on file.
The Arkansas PLLC filing fee is $45 online or $50 by mail/in person. There's a flat $150 annual franchise tax due each May 1 for ongoing compliance.
Only licensed individuals may perform the professional services and typically hold membership in the PLLC — non-licensed support staff may be employees but not owners rendering the service.
Not clearly confirmed — since board authorization ties to a specific licensing board approving the registration and name, combining professions under one PLLC would likely require each board's sign-off. Confirm before assuming it's allowed.
Arkansas's PLLC protects members from each other's malpractice and from ordinary business liabilities, but never from a member's own negligent professional acts.
No statutory malpractice-insurance minimum tied to PLLC formation itself was confirmed — your specific licensing board may separately require coverage as a condition of maintaining your license.
Yes. LLC Attorney helps licensed professionals in Arkansas form the correct entity type for their profession, starting at $149.