Entity choice for professional service

I'm a CPA in California and would like to open an accounting service business. What is the most common legal entity choice there is other than sole proprietor to protect myself from liabilities? I've seen CPA business with name as "ABC & Company, CPA" but am not sure what the legal entity this business is. Thanks

What is the most common legal entity choice there is other than sole proprietor to protect myself from liabilities?

In California, you could incorporate your business as a "professional corporation." That would protect you from some liabilities of the business, but it would not protect you from liability for your own negligence. There is no way to protect yourself as a professional person from that.


I've seen CPA business with name as "ABC & Company, CPA" but am not sure what the legal entity this business is.

That would be a proprietorship, or possibly a partnership. If it were a corporation, it would have to have that as part of its name.

appreciate your input. Is a "professional corporation" the same as a C-corp?

"Professional corporation" is a California classification. "C corporation" is a federal classification. Federally, you can be taxed as a regular corporation (that would be a C corporation), or as an S Corporation, which is usually the best choice for a small business. The California classification of "professional corporation" is not relevant as to whether you elect S Corporation status or not.