Ark. Code Ann. § 4-29-206: Formation of corporation

(a) One (1) or more persons duly and properly licensed under and pursuant to the laws of the State of Arkansas to render the same type of professional services, as defined in § 4-29-202 , may form a corporation, pursuant to the Arkansas Business Corporation Act of 1987, § 4-27-101 et seq., to own, operate, and maintain a professional corporation and to engage in the professional services thereby authorized, by and through its licensed shareholders, directors, officers, and employees only.

(b) It is mandatory that such professional services be rendered by or through persons who are duly and properly licensed, individually, to engage in the profession.