All primates have a prefrontal cortex similar to humans. Other animals may have them in different forms, see the below excerpt.

"The lack of a single anatomical or functional definition of 'prefrontal cortex' has led to different and, in some respects, controversial views on the existence of a prefrontal cortex in non-primate mammals, in particular in rats...

... We will argue that rats have a functionally divided prefrontal cortex that includes not only features of the medial and orbital areas in primates, but also some features of the primate dorsolateral prefrontal cortex."

prefrontal cortex

Prefrontal cortex, bud.

prefrontal cortex -APEX