Professional associations may be licensed and operate as certified public accountants, public accountants, and accounting practitioners and must be governed by this chapter and any provision applying to partnerships in this chapter requiring certain qualifications or requirements of a partner or partners must apply to a member or members of the professional association. All persons licensed as certified public accountants, public accountants, and accounting practitioners may practice and operate in any form or manner provided by law. For purposes of this chapter, "professional association" means professional association or professional corporation.