What is the difference between a PC and PA?

The PA, is usually like a non-profit group of professionals who come together for some purpose that is not necessarily profit driven. The PC is really just a corporation but for those who are practicing in a recognized profession that requires a license, such as law, engineering, medicine, etc. Either entity type will typically, note how they are formed on all letterhead, signage, ads, etc. I am sure Wikipedia has some entries that go into detail on this subject that you might find helpful. Best regards, Frank Natoli-Lapin, LLC

A professional services corporation in NJ can use either “professional association” or “professional corporation," respectively "PA" or "PC" NJ Stat Ann § 14A:17-14. Either a PC or PA would generally be registered with the NJ Division of Revenue and Enterprise Services, and you can search the records here: https://www.njportal.com/DOR/BusinessNameSearch/Default.aspx

I concur with David that there is really no distinction. A partnership can be a "PA", but NOT a PC. Today most partnerships, especially professional partners (individuals in a licensed profession, such as doctors, dentists, and lawyers) usually form limited liability companies LLC or PLLC rather than a PC.. The state allowed professionals to form PCs when it was the rage in order to secure the benefits of deferred compensation and group health insurance, but as the costs of such plans have increased, and the need to amend "qualified plans" on a yearly basis has become costly, many professionals have stopped offering deferred compensation as a benefit, as have many small companies. You can go to the New Jersey Business Gateway Service offered on the NJ Division of Taxation's website to determine if a professional group has filed a Certificate of Incorporation for a corporation or a Partnership (Certificate of Partnership) or Limited Partnership (Certificate of Limited Partnership) or Limited Liability Company (Certificate of Formation).