A is corrent. State laws allow professionals to receive most of the benefits of incorporating by allowing them to form professional corporations. The professionals have limited liability for corporate debts but retain liability for their professional acts such as negligence by Mint in the audit. B is incorrect because Mint does not have personal liability solely for corporate loans. C is incorrect because Mint retains personal liability for professional acts. D is incorrect because although s/he retains personal liability for professional acts, Mint is not personally liable on the loan.
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