This sort of firm is regarded as a professional company that practices a profession as its main object and that partners rely on their livelihood on the intellectual effort they exercise more than on profiting from the business of others. On this basis the professional companies are set up between professionals or partisans and carry out non-commercial activities. The firms, which are registered as professional companies and may only practice specific activities which include rendering the services of legal practice and consultancy, auditing, organizing and keeping accounting records and books, civil engineering, architecture consultancies and services, managerial and economic consultancy and studies, technical services, medical and curative services, educational services and other similar services.
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