Idaho Code § 30-1303

Definitions.
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As used in this act:
(1) The term "professional service" shall mean any type of service to the public which can be rendered by a member of any profession within the purview of his profession. For the purpose of this chapter, the professions shall be held to include the practices of architecture, chiropractic, dentistry, engineering, landscape architecture, law, medicine, nursing, occupational therapy, optometry, physical therapy, podiatry, professional geology, psychology, certified or licensed public accountancy, social work, surveying, and veterinary medicine, and no others. This chapter shall not be held to preclude incorporation as provided by section 54-1235 , Idaho Code.
(2) The term "professional corporation" means a corporation organized under this act for the sole and specific purpose of rendering professional service and which has as its shareholders only natural persons who themselves are duly licensed or otherwise legally authorized within the state of Idaho to render one or more of the same professional services as the corporation.
(3) The term "allied professional services" shall mean professional services which are so related in substance that they are frequently offered in conjunction with one another as parts of the same service package to the consumer.

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