Florida Professional Corporation (PA) Annual Report Guide 2026

What Is a Florida Professional Corporation (PA)?

A Professional Corporation, designated as "PA" (Professional Association) in Florida, is a special type of corporation formed by licensed professionals to provide professional services. Unlike standard corporations, a PA is governed by specific provisions under Florida Statutes Chapter 621, known as the Professional Service Corporation and Limited Liability Company Act. These entities are commonly used by doctors, lawyers, accountants, architects, engineers, dentists, veterinarians, and other licensed professionals in the state of Florida.

The "PA" designation you see after many professional business names stands for Professional Association, which is the term Florida uses for professional corporations. Other states may use "PC" (Professional Corporation), but in Florida, the correct designation is PA. This distinction matters when filing your annual report because you must ensure you are filing under the correct entity type with the Florida Division of Corporations.

Professional corporations exist because Florida law requires certain licensed professionals to practice through specific business structures that maintain individual professional liability. While a PA provides some liability protection for business debts and obligations, each professional within the corporation remains personally liable for their own professional malpractice. This is a critical distinction that separates PAs from standard corporations.

Why the Annual Report Matters for Your Professional Corporation

Every Professional Corporation registered in Florida is legally required to file an annual report with the Florida Division of Corporations each year. This is not optional — it is a mandatory compliance requirement that keeps your business in good standing with the state. The annual report serves several important purposes for your PA:

• Maintains Active Status: Filing your annual report ensures your PA remains in "Active" status on the SunBiz database. Without it, your entity will be marked as inactive and eventually administratively dissolved.
• Updates Public Records: The annual report is the mechanism by which you update your business's principal address, mailing address, registered agent information, and officer/director details with the state.
• Preserves Liability Protection: An active, good-standing PA provides its owners with the liability protections afforded by the corporate structure. If your PA is dissolved due to non-filing, you may lose these protections.
• Professional Licensing Compliance: Many licensing boards require that your business entity be in good standing as a condition of maintaining your professional license. A lapsed annual report could create complications with your professional licensing board.
• Banking and Contracts: Banks, insurance companies, and contract counterparties often verify that your business is in good standing before entering into agreements. An inactive status can prevent you from opening accounts, obtaining insurance, or executing contracts.

Key Deadlines for Florida PA Annual Reports in 2026

The filing deadlines for a Florida Professional Corporation annual report are the same as those for standard for-profit corporations. Here are the critical dates you need to know:

Filing Window Opens: January 1, 2026

The Florida Division of Corporations opens the annual report filing window on January 1 of each year. You can file your PA's annual report starting on this date. Many business owners prefer to file early to get the obligation out of the way and avoid last-minute complications.

Filing Deadline: May 1, 2026

The absolute deadline for filing your Professional Corporation's annual report is May 1, 2026. This is the same deadline that applies to all for-profit corporations, including professional corporations, in Florida. Unlike some deadlines that fall on the anniversary of formation, Florida uses a universal deadline for all entities of the same type.

Late Filing Penalty: $400

If you miss the May 1 deadline, your PA will be subject to a $400 late filing fee in addition to the standard filing fee. This penalty is substantial and applies automatically. There is no grace period and no exceptions. The late fee brings your total cost from $150 to $550 — nearly four times the original amount.

Administrative Dissolution: September

If you fail to file your annual report by the third Friday of September 2026, the Florida Division of Corporations will administratively dissolve your Professional Corporation. Once dissolved, you will need to file for reinstatement, which involves additional fees and paperwork. During the period of dissolution, your PA cannot legally conduct business in Florida.

Filing Fees for Florida Professional Corporation Annual Reports

The filing fees for a Florida Professional Corporation annual report are identical to those for standard for-profit corporations:

• Standard Filing Fee: $150.00 (this is the state fee for corporations, which includes professional corporations)
• Late Filing Fee: $400.00 (added to the standard fee if filed after May 1)
• Total if Filed on Time: $150.00
• Total if Filed Late: $550.00

When you use FloridaAnnualFiling.com to file your annual report, our service fee is just $99 plus the state filing fee. We handle the entire process for you, ensuring accuracy and timely submission. This is especially valuable for busy professionals who would rather focus on serving their clients than navigating bureaucratic filing requirements.

What Information Is Required on Your PA Annual Report

The annual report for a Florida Professional Corporation requires the following information:

Entity Information

• Entity Name: Your PA's full legal name as registered with the state (e.g., "Smith Medical Group, PA")
• Document Number: Your unique Florida document number assigned when your PA was formed or registered
• FEI/EIN Number: Your Federal Employer Identification Number issued by the IRS
• Principal Address: The primary business address of your professional corporation
• Mailing Address: The mailing address for your PA (can be the same as the principal address)

Registered Agent Information

• Registered Agent Name: The individual or commercial registered agent designated to receive legal documents on behalf of your PA
• Registered Agent Address: The physical street address in Florida where your registered agent can be contacted (P.O. boxes are not accepted)

Officers and Directors

• At least one director must be listed
• A president or other officer must be listed
• For professional corporations, all officers, directors, and shareholders must generally be licensed professionals authorized to render the professional services for which the corporation was organized
• Each officer/director listing includes their name, title, and address

One unique requirement for professional corporations is that the officers and directors must be individuals who hold the appropriate professional licenses. For example, if your PA is a medical practice, the officers and directors must be licensed physicians. This requirement should be reflected in your annual report filing.

How to File Your Florida PA Annual Report: Step-by-Step

There are two primary ways to file your Professional Corporation's annual report: directly through the Florida Division of Corporations SunBiz website, or through a filing service like FloridaAnnualFiling.com.

Option 1: File Directly on SunBiz

1. Visit the SunBiz Website: Go to sunbiz.org, the official website of the Florida Division of Corporations.
2. Navigate to Annual Reports: Click on "Annual Reports" or "File Annual Report" from the main navigation menu.
3. Enter Your Document Number: You will need your Florida document number to access your entity's filing. This number was assigned when your PA was originally formed.
4. Review Pre-Populated Information: The system will display your PA's current information on file. Review this information carefully.
5. Make Necessary Updates: Update any information that has changed, including addresses, registered agent details, and officer/director information.
6. Confirm Officer/Director Licensing: Ensure all officers and directors listed are properly licensed professionals as required by Florida Statutes Chapter 621.
7. Pay the Filing Fee: Submit payment of $150.00 via credit card or debit card.
8. Save Your Confirmation: After successful submission, save or print your confirmation receipt for your records.

Option 2: Use FloridaAnnualFiling.com

For busy professionals, using a filing service can save time and reduce the risk of errors. Here is how it works with our service:

1. Visit FloridaAnnualFiling.com: Go to our website and start the filing process.
2. Provide Your Entity Details: Enter your PA's document number and any updated information.
3. We Handle the Filing: Our team reviews your information, ensures compliance, and submits the report to the Division of Corporations on your behalf.
4. Receive Confirmation: You will receive a confirmation once the filing has been accepted by the state.

Our service fee is $99 plus the state filing fee of $150, making the total $249 for a hassle-free filing experience. File Your Annual Report Now

Special Considerations for Professional Corporations

Filing an annual report for a Professional Corporation involves some unique considerations that do not apply to standard corporations:

Licensed Professional Requirement

Under Florida Statutes Chapter 621, all shareholders, officers, and directors of a professional corporation must be licensed to practice the profession for which the corporation was organized. When filing your annual report, you should verify that all listed individuals still hold active professional licenses. If a professional's license has been revoked, suspended, or has lapsed, they should be removed from the PA's officer/director listing.

Scope of Services

A professional corporation in Florida can only provide the specific professional services for which it was organized. Your annual report should accurately reflect the nature of your business. If your PA was formed to provide medical services, for example, it cannot be used to provide legal services.

Professional Liability Insurance

Many professional corporations are required by their respective licensing boards to maintain professional liability insurance (malpractice insurance). While the annual report itself does not require proof of insurance, maintaining your PA in good standing is often a prerequisite for obtaining and renewing such insurance policies.

Multi-State Licensing Considerations

If professionals within your PA hold licenses in multiple states, the Florida annual report only pertains to your Florida entity. However, if your PA is also registered as a foreign entity in other states, those states may have their own annual report requirements with different deadlines and fees.

Common Mistakes to Avoid When Filing Your PA Annual Report

Based on our experience helping thousands of Florida businesses file their annual reports, here are the most common mistakes professional corporations make:

• Missing the May 1 Deadline: This is by far the most common and costly mistake. Set calendar reminders starting in January to ensure you file on time and avoid the $400 late penalty.
• Listing Unlicensed Individuals: All officers and directors of a PA must hold the appropriate professional license. Listing someone who is not properly licensed can create legal and regulatory issues.
• Outdated Registered Agent Information: If your registered agent has moved or you have changed registered agents, make sure to update this information in your annual report. An incorrect registered agent address means you may not receive important legal notices.
• Wrong Entity Type: Some business owners confuse their PA with a standard corporation. Make sure you are filing the correct annual report for your entity type. Your document number on SunBiz will identify your entity as a professional corporation.
• Forgetting to Update Officer Changes: If a professional has left your practice or a new professional has joined, update the officer/director list in your annual report to reflect current reality.
• Not Filing After Name Changes: If your PA has undergone a name change through an amendment, ensure the annual report reflects the current legal name.

What Happens If Your Professional Corporation Is Dissolved

If your Professional Corporation fails to file the annual report by the third Friday of September 2026, the Florida Division of Corporations will administratively dissolve your entity. The consequences of dissolution are significant:

• Loss of Good Standing: Your PA will no longer be in good standing, which can affect contracts, banking relationships, and insurance policies.
• Inability to Conduct Business: A dissolved PA cannot legally conduct business in Florida. Continuing to practice under a dissolved entity could expose you to personal liability.
• Professional License Complications: Many licensing boards require an active business entity. Dissolution of your PA could trigger issues with your professional license.
• Reinstatement Process: To reinstate a dissolved PA, you will need to file for reinstatement with the Division of Corporations, which involves filing the delinquent annual reports, paying all associated fees and penalties, and waiting for processing.

The reinstatement process can be time-consuming and expensive. It is far better to file your annual report on time than to deal with the consequences of dissolution. File Your Annual Report Now to avoid these complications.

Frequently Asked Questions About Florida PA Annual Reports

Is a Professional Association (PA) the same as a Professional Corporation (PC)?

In Florida, the term "Professional Association" (PA) is used instead of "Professional Corporation" (PC) used in other states. They serve the same purpose — allowing licensed professionals to form a corporation to provide professional services. When you see "PA" after a Florida business name, it indicates a professional corporation organized under Florida Statutes Chapter 621. The filing requirements, including the annual report, are the same as for standard for-profit corporations, with the added requirement that officers and directors must be licensed professionals.

What is the filing fee for a Florida PA annual report?

The state filing fee for a Florida Professional Corporation (PA) annual report is $150.00. This is the same fee charged for all for-profit corporations in Florida. If you file after the May 1 deadline, an additional $400 late fee is added, bringing the total to $550. When using FloridaAnnualFiling.com, our service fee is $99 plus the state filing fee, making the total $249 for on-time filing.

Can a non-licensed person be an officer or director of a Florida PA?

Generally, no. Under Florida Statutes Chapter 621, all shareholders, officers, and directors of a professional corporation must be licensed to render the professional services for which the PA was organized. There are limited exceptions — for example, certain administrative positions may be held by non-licensed individuals in some circumstances, but this varies by profession and should be confirmed with the relevant licensing board and a qualified attorney.

What happens if I forget to file my PA's annual report?

If you miss the May 1 deadline, you will incur a $400 late fee in addition to the standard $150 filing fee. If you still fail to file by the third Friday of September, your Professional Corporation will be administratively dissolved by the Florida Division of Corporations. Dissolution means your PA can no longer legally conduct business, and you will need to go through the reinstatement process to restore your entity.

Can I file my PA's annual report and change my registered agent at the same time?

Yes, you can update your registered agent information as part of the annual report filing process. When you file your annual report through SunBiz or through FloridaAnnualFiling.com, you will have the opportunity to update your registered agent's name and address. This is one of the primary purposes of the annual report — to keep your entity's information current with the state. There is no additional fee for updating your registered agent through the annual report.

For more helpful information about Florida business filings, Read More Guides on our blog. If you are ready to file your Professional Corporation's annual report, File Your Annual Report Now with FloridaAnnualFiling.com for just $99 plus the state filing fee.