An unincorporated entity is an organisation that has not been granted formal corporate status by incorporation.
The most common and traditional unincorporated entities are sole traders, partnerships, and trustees of trusts.
For example, partnerships in England and Scotland are separate entities for accounting purposes, but while English partnerships are not separate legal entities, in Scotland they are separate legal persons.
In Australian law, incorporation occurs under the Corporations Act 2001, and includes:[4] In Indian law, an unincorporated company means any partnership firm whether registered or not under Indian Partnership Act, 1932, whose number of partners exceed 20 and exceed 10 in case of a banking business.
Such unincorporated company is also known as an illegal association.