TaxBandits Knowledge Base

Is an accountant or lawyer considered the company applicant?

An accountant or lawyer may be considered the company applicant if they are involved in directly filing the documents that create or register the reporting company. If multiple people are involved in the creation process, the accountant or lawyer may be the company applicant if they are primarily responsible for directing or controlling the filing actions.

 Company applicants, such as attorneys or accountants, often work for a business formation service or law firm.

 For example, the attorney primarily oversees, prepares, and files a reporting company’s incorporation documents. This role is crucial as it ensures the accuracy and legality of the process. A paralegal directly files the incorporation documents at the attorney’s request. Under these circumstances, the attorney and the paralegal are company applicants for the reporting company, each contributing uniquely to the process.