Entity Structures Spoke · Georgia · 2026

What entity should your ABA practice use in Georgia?

Georgia does not offer a PLLC, so the question is not which professional LLC to use, but which of three other forms fits. For most ABA practices the answer is a standard LLC, which Georgia expressly allows to render professional services and which can carry non-licensee owners.

Important · This is not legal advice

This page is general educational information about Georgia entity, corporate, and licensing law as it affects applied behavior analysis practices. It is not legal, tax, or business advice, it does not create an attorney-client relationship, and it is not a substitute for advice from a Georgia attorney or qualified healthcare regulatory counsel. Behavior-analyst licensure in Georgia is recent, entity rules interact with tax and ownership decisions, and procedures change. Verify current requirements with the Georgia Secretary of State, the Georgia Behavior Analyst Licensing Board, and qualified counsel before forming an entity, and do not rely on anything here as a substitute for that advice.

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Verdict for Georgia
There is no PLLC in Georgia. Use a standard LLC, which the state expressly permits for professional services and which may have non-licensee owners, or a professional corporation or professional association if you want a licensee-owned form.

Georgia does not offer a professional limited liability company. Instead, the LLC Act expressly permits professionals to render professional services through a standard LLC (O.C.G.A. § 14-11-1107(f)), which can be owned by non-licensees. If you prefer a professional form, Georgia offers the professional corporation (O.C.G.A. § 14-7-1 et seq.) and the professional association (O.C.G.A. Title 14, Chapter 10), both owned by licensees. Behavior analysts are newly licensed through the Georgia Behavior Analyst Licensing Board (HB 412, 2022; O.C.G.A. Title 43, Chapter 7A), and Georgia has no standalone corporate-practice doctrine, so non-licensee ownership of a standard LLC is workable.

Is ABA licensed?
Yes (since 2022)
PLLC available?
No
Recommended form
Standard LLC
Who can own
Flexible

Is ABA a licensed profession in Georgia, and under which board

Yes, and recently. Georgia created a behavior-analyst license in 2022, administered by the Georgia Behavior Analyst Licensing Board (HB 412, 2022; O.C.G.A. Title 43, Chapter 7A, with unlicensed-practice provisions at § 43-7A-6), with an application deadline of April 1, 2026 for practitioners coming into the system. Because behavior analysis is now a licensed profession, the professional-entity options are available to an ABA practice. The Georgia twist is that the most common professional-entity form in other states, the PLLC, does not exist here, so the choice is shaped differently.

Georgia simply does not offer a professional limited liability company. The state resolves this not by forcing professionals into a corporation, but by expressly permitting them to use a standard LLC to render professional services. That makes the standard LLC the natural default, with two professional forms available if you want them.

EntityAvailable for ABA?Who may own itWhen to use it
Standard LLC
(O.C.G.A. § 14-11-100 et seq.; § 14-11-1107(f))
YesAnyone; non-licensee owners permittedThe usual choice. Georgia expressly allows an LLC to render professional services.
Professional corporation (PC)
(O.C.G.A. § 14-7-1 et seq.)
YesShares only to licensees of the professionIf you want a corporate professional form. Name reservation requires board confirmation.
Professional association (PA)
(O.C.G.A. Title 14, Chapter 10)
YesTwo or more persons duly licensed in the professionAn older partnership-style professional form for licensed practitioners.
Professional LLC (PLLC)Not offeredn/aGeorgia has no PLLC; use one of the forms above.

Can a behavior analyst form the professional entity

Yes. Now that behavior analysis is licensed in Georgia, a licensed behavior analyst can render services through a standard LLC under the express professional-services permission (O.C.G.A. § 14-11-1107(f)), or form a professional corporation (O.C.G.A. § 14-7-1 et seq.) or a professional association (O.C.G.A. Title 14, Chapter 10). There is one recent-licensure wrinkle worth knowing: to reserve a name for a professional corporation, the Secretary of State requires confirmation of the applicant's professional status from the regulating board. For a newly regulated profession that means the Georgia Behavior Analyst Licensing Board would supply that confirmation, so the professional-corporation route depends on that step being operational. The standard-LLC route sidesteps it, which is part of why the LLC is the cleaner default for a Georgia ABA practice.

Georgia's missing PLLC is not a gap; it is a design choice. The state lets professionals use an ordinary LLC for professional services, which keeps the most flexible form open to ABA practices.

Who is allowed to own it

It depends on the form. A standard LLC may be owned by anyone, including non-licensees, which Georgia permits even for professional services (O.C.G.A. § 14-11-1107(f)), and Georgia has no standalone corporate-practice doctrine forcing licensee-only ownership of behavior-analysis practices. A professional corporation may issue shares only to persons licensed to practice the profession for which it was organized, and a professional association is formed by two or more duly licensed persons. So if you want outside or non-licensee ownership, the standard LLC is the path; if you want a licensee-only professional form, the PC or PA is available.

Board confirmation and registration

Georgia does not impose a general certificate-of-registration regime on professional LLCs, because it has none, and a standard LLC is formed directly with the Secretary of State. The board step that does exist is narrower: reserving the name of a professional corporation requires confirmation from the regulating board that the applicant holds the relevant professional status. The individual behavior analysts must of course hold their Georgia licenses. Confirm the current Secretary of State and Behavior Analyst Licensing Board procedures before filing, particularly if you choose the professional-corporation route, since this is the step most affected by the recency of ABA licensure.

Naming the entity

A standard Georgia LLC name must include a limited-liability-company designator such as LLC, L.L.C., Limited Liability Company, or Limited Company, must be distinguishable on the Secretary of State's records, and cannot exceed 80 characters (O.C.G.A. § 14-11-207). A professional corporation's name is governed by the Professional Corporation Act and the Secretary of State's name rules, including the board-confirmation step noted above. If you use a standard LLC, the ordinary designator applies.

Why choosing the entity is only half the question

Picking the form is one decision. Who may own it, and how outside capital comes in, is the other. In Georgia the ownership side is relatively open: a standard LLC can carry non-licensee owners, and Georgia's lack of a standalone corporate-practice doctrine means ABA practices often do not need the management-company structure that strict states force. If you want a licensee-only professional form, the PC or PA tightens ownership to licensees. Either way, decide the entity and the ownership together, especially if you are weighing investors or a multistate model.

Read next: Do you need an MSO for your ABA practice in Georgia?

Tax treatment as a separate layer

Entity form and tax classification are separate choices. A Georgia LLC is taxed by default as a sole proprietorship or partnership depending on the number of members and can elect corporate or S-corporation treatment. A professional corporation is a corporation for tax purposes unless it makes an S election, and a professional association is treated according to its form. The tax choice sits on top of the entity analysis and does not change it; decide it with a tax adviser.

Multistate practice and foreign qualification

If you operate beyond Georgia, the Georgia entity is only your home-state piece. To deliver services in another state you generally register there as a foreign entity and meet that state's own ownership and entity rules, which may be far stricter, including states that require a PLLC or licensee-only ownership. A non-licensee-owned LLC that works in Georgia can be impermissible elsewhere, so multistate groups usually standardize on a structure that satisfies the strictest state in the footprint. See the practice expansion and sale page for the multistate view.

How this connects to the rest of your compliance stack

Entity choice is one layer. Others interact with it:

Forming the entity in Georgia: the sequence

  1. License the practitioners. Behavior analysts licensed through the Georgia Behavior Analyst Licensing Board (HB 412, 2022; O.C.G.A. Title 43, Chapter 7A; application deadline April 1, 2026).
  2. Choose the form. A standard LLC for most practices; a professional corporation or professional association if you want a licensee-only professional form. There is no PLLC option.
  3. Clear the name. For a standard LLC, use the ordinary designator and check availability. For a PC, the name reservation requires board confirmation of professional status.
  4. File the formation document. Articles of organization for an LLC, or articles of incorporation for a PC, with the Secretary of State.
  5. Adopt an operating agreement or bylaws. Set ownership and management; non-licensee ownership of a standard LLC is documented here.
  6. Confirm with Georgia counsel. Especially on the professional-corporation board-confirmation step and any multistate footprint.

Georgia entity variables at a glance

VariableGeorgia value
Is ABA a licensed profession?Yes; licensed through the Georgia Behavior Analyst Licensing Board (HB 412, 2022; O.C.G.A. Title 43, Chapter 7A)
Is a PLLC available?No; Georgia does not offer a professional LLC
Can professionals use a standard LLC?Yes; expressly permitted to render professional services (O.C.G.A. § 14-11-1107(f))
Professional forms availableProfessional corporation (O.C.G.A. § 14-7-1 et seq.) and professional association (Title 14, Chapter 10)
Who may own a standard LLCAnyone, including non-licensees
Who may own a PC or PALicensees of the profession
Corporate-practice doctrineNo standalone doctrine (the former statute was repealed in 1982)
Board stepReserving a PC name requires board confirmation of professional status
NamingLLC designator (O.C.G.A. § 14-11-207); PC under the Professional Corporation Act
Key authoritiesO.C.G.A. Title 43, Chapter 7A; § 14-11-1107(f); § 14-11-207; § 14-7-1 et seq.; Title 14, Chapter 10

Frequently asked questions

Does Georgia have a PLLC for ABA practices?
No. Georgia does not offer a professional limited liability company. Instead it expressly permits professionals to render professional services through a standard LLC (O.C.G.A. 14-11-1107(f)), with a professional corporation or professional association available as licensee-owned alternatives.
Can a non-licensee own my Georgia ABA practice?
Through a standard LLC, generally yes. Georgia allows an LLC to render professional services and has no standalone corporate-practice doctrine, so non-licensee ownership is workable. A professional corporation or professional association, by contrast, must be owned by licensees.
Can a behavior analyst form a professional entity in Georgia?
Yes, now that ABA is licensed (HB 412, 2022). A licensed behavior analyst can use a standard LLC, or form a professional corporation or professional association. For the PC, reserving the name requires board confirmation of professional status, a step worth confirming given the recency of licensure.
LLC or PC for ABA in Georgia?
For most practices, a standard LLC, because Georgia expressly permits it for professional services, it is the most flexible on ownership, and it avoids the PC name-confirmation step. Choose a PC or PA only if you have a specific reason for a licensee-only professional form, and decide with counsel and a tax adviser.
What must a Georgia LLC be named?
The name must include a limited-liability-company designator such as LLC or L.L.C., be distinguishable on the Secretary of State's records, and not exceed 80 characters (O.C.G.A. 14-11-207).

Where professional advice is essential, not optional

Georgia's lack of a PLLC changes the entity choice, and the behavior-analyst license is recent enough that the professional-corporation name-confirmation step is worth verifying. For most practices the standard LLC is the clean answer, but confirm the form, the ownership, and any multistate footprint with a Georgia attorney and a tax adviser before you file.

The governing authorities to know are the behavior-analyst licensure provisions (HB 412, 2022; O.C.G.A. Title 43, Chapter 7A), the express permission to render professional services through an LLC (O.C.G.A. § 14-11-1107(f)) with LLC naming at § 14-11-207, the Professional Corporation Act (O.C.G.A. § 14-7-1 et seq.), and the professional-association statute (O.C.G.A. Title 14, Chapter 10).

Confirm current requirements directly

This page describes general patterns in a regulatory environment that changes, and Georgia's behavior-analyst licensure is recent. The Georgia Secretary of State, the Georgia Behavior Analyst Licensing Board, and qualified counsel provide current requirements. Neither this page nor any secondary source should be relied on in place of direct verification with the relevant authorities and counsel.

Last updated June 2026. Georgia's entity forms, professional-entity rules, and behavior-analyst licensing requirements can change, and the licensure is recent. Nothing here is legal, tax, or business advice. Consult qualified Georgia counsel and a tax adviser before making entity, ownership, or tax decisions.