950 CMR, § 105.02
Foreign professional corporation means a corporation organized for the purpose of rendering professional service under a law other than the law of the commonwealth.
Professional corporation means a corporation organized under M.G.L. c. 156A for the purpose of rendering one or more professional services. It may also include a foreign professional corporation if the provisions of M.G.L. c. 156A require or allow such inclusion.
Professional service means the service performed by registered physicians and surgeons, chiropractors, podiatrists, engineers, electrologists, physical therapists, psychologists, certified public accountants, dentists, veterinarians, optometrists and acupuncturists licensed or registered under the provisions of M.G.L. c. 112; and by attorneys-at-law admitted to practice in the courts of the commonwealth under M.G.L. c. 221; and any other type of service which may be rendered only pursuant to a license pursuant to the laws of the commonwealth, if the applicable regulating boards permit the person to incorporate his profession under M.G.L. c. 156A or if such incorporation is not prohibited by law or by regulations of the applicable regulating board.
Regulating board means a board or governing authority which is charged with licensing and regulating the profession of any person performing a professional service.
950 CMR, § 105.02