How are Retained Profits earned by a Professional Services Company treated in TaxPlan for the PFP Advice Report

So the simple answer is, when looking at Professional Firm profits and the risk factors outlined in by the ATO, they are only concerned about actual entitlements received by the professional and any associates.
So that includes salaries, share of profits, super fringe benefits and dividends. If there are any dividends or if there are any profits retained in a company, they don't factor in this process.

Here's a quick explainer video: