Article 80 of Companies Law

A professional company may be established by two or more persons practising the same liberal profession who meet the conditions and rules for practising it. Its object shall be to practise the profession through collective cooperation among them, and it shall operate under a firm name derived from its objects and the names of the partners or the name of one of them, with the addition of the words “and his partners” or “and his partner,” as the case may be. The company shall take the form of a closed joint-stock company, a limited liability company, a general partnership or a simple limited partnership, without a partner therein acquiring the status of a merchant. It shall be subject to the rules prescribed for the form of company it adopts insofar as they do not conflict with the provisions of this Part, the rules for protecting those dealing with it, and the provisions concerning insurance against the risks of these professions. The Executive Regulations shall specify the professions that may establish this type of company, the rules for protecting those dealing with them, and the provisions concerning insurance against the risks of these professions.