25. To determine if a professional corporation should or should not be incorporated, account shall be taken particularly of the following factors:
(1) the knowledge required to engage in the activities of the persons who would be governed by the corporation which it is proposed to incorporate;
(2) the degree of independence enjoyed by the persons who would be members of the corporation in engaging in the activities concerned, and the difficulty which persons not having the same training and qualifications would have in assessing those activities;
(3) the personal nature of the relationships between such persons and those having recourse to their services, by reason of the special trust which the latter must place in them, particularly because such persons provide them with care or administer their property;
(4) the gravity of the prejudice or damage which might be sustained by those who have recourse to the services of such persons because their competence or integrity was not supervised by the corporation;
(5) the confidential nature of the information which such persons are called upon to have in practising their profession.