Amends GS 84-5, which prohibits the practice of law by a corporation. Modifies the statute to allow S corporations to be represented by and appear in State courts using a nonattorney representative who is the sole business owner of the entity, so long as the owner files an affidavit providing for his or her sole ownership. Applicable only to civil actions for $25,000 or less, as determined under specified state law.

Amends GS 84-2.1 to exclude this type of representation or appearance as the sole owner of an S corporation from the practice of law. Makes conforming changes to GS 84-4.