A professional corporation which has ceased to render any professional service or which is permitted to render professional services as a business corporation may change its status by merging or consolidating with a business corporation pursuant to M.G.L. c. 156B, § 78 and 950 CMR 104.12 or by filing articles of amendment to change its name, where necessary, and purposes to those of a business corporation. The articles ofamendmentshall be authorized pursuant to M.G.L. c. 156B, § 71 and executed and filed in accordance with M.G.L. c. 156B, § 72 and 950 CMR 104.09.