30-1315. Officers, directors and shareholders. (a) Except as provided in section 30-1309A, Idaho Code, no person who is not licensed or otherwise legally authorized to practice the profession or one of the professions for the practice of which a professional corporation is organized may be a shareholder in the corporation.
(b)No person who is not a shareholder may serve as a director of a professional corporation.
(c)Except as provided in subsection (d), no person who is not a shareholder may serve as a general officer of a professional corporation. The offices of president and secretary shall not be filled by the same person.
(d)A professional corporation which has only one (1) shareholder shall have a nonshareholder as the secretary. All other general offices shall be held by the shareholder.
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Idaho Statutes