950 CMR 105.08
Annual Reports
Every professional corporation must file an annual report with the division as required by M.G.L.
c. 156B, § 109. In addition to the information required by M.G.L. c. 156, § 109, the report must list
the names and residence addresses of all shareholders and shall contain a certification that all
shareholders, or all of the partners of a shareholder which is a general partnership, are duly licensed
to render one or more professional services for which the corporation was organized, or are
professional corporations authorized to render such professional services.