NEW YORK STATE BAR ASSOCIATIONCommittee on
Opinion #312 - 11/16/1973
Topic: The use of the initials P.C. in telephone directory
Digest: A professional corporation composed of lawyers must use the
initials "P.C.' in telephone directory listings
Code: EC 2-11; DR 2-102(B)
May an attorney use the initials "P.C." (Professional Corporation) in
telephone directory listings?
Article 15 of the Business Corporation Law authorizes attorneys to
organize a Professional Service Corporation. EC 2-11 provides that "a
lawyer in private practice should practice only under his own name...
or, if permitted by law, in the name of a professional legal
corporation, which should be clearly designated as such."
DR 2-102(B) provides that "the name of a professional corporation or
professional association may contain 'P.C.' or 'P.A.' or similar symbols
indicating the nature of the organization...' BCL Section
1512(b) makes this a requirement.
It is, therefore, not improper for the corporate name to be used in
telephone directory listings followed by the abbreviation 'P.C.";
indeed a corporation formed for the practice of law must indicate that
it is a corporation by the use of the abbreviation "P.C." or "P.A." in
all its listings. ABA 318 (1967).