Yes, they do. But the service can file that paperwork for you. Otherwise, it's easily found on your state's website or through the secretary of state's office. No, quite the contrary. Many small businesses are registering in less expensive states due to the reduction in seed money required to start up.

Regina,

No, you do not need an attorney. There are several services like the link that I gave you, who will set you up for a few hundred dollars. Many times you can call them and get a reduced fee for multiple filings. Also, if you are unhappy with your CPA, contact the AICPA (www.aicpa.org) or your local society of CPA's (http://www.scacpa.org/index2.cfm) for a list of registered CPA's in your area. Normally I would offer my services for a reduced cost, but I am not yet a CPA so you'd still be in the same boat. $140/hr is high for a CPA not performing an audit, you can definitely find less expensive and better service.