Rule 505 of the AICPA's Code of Professional Conduct Permits

Rule 505 of the AICPA's Code of Professional Conduct permits CPA firms to organize as:

A) proprietorships or partnerships only.
B) proprietorships, partnerships, or professional corporations.
C) proprietorships, general partnerships, general corporations, professional corporations, limited liability companies, and limited liability partnerships if permitted by state law.
D) single proprietorships, partnerships, professional corporations if permitted by state law, or regular corporations.