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2021 South Carolina Code of Laws
Title 40 - Professions and Occupations
Chapter 2 - Accountants
ARTICLE 1 Regulation of Certified Public Accountants and Public Accountants
- Section 40-2-5. Purpose of chapter.
- Section 40-2-10. South Carolina Board of Accountancy created; membership; terms; filling of vacancies; administrator.
- Section 40-2-20. Definitions.
- Section 40-2-30. Licensing or registration requirement; form for issuance of report by person other than CPA or PA; use of titles CPA and PA; exemptions.
- Section 40-2-35. Requirements for license to practice; fulfilling education, examinations, and experience requirements.
- Section 40-2-40. Grant or renewal of registration to practice as firm; qualifications for registration; changes in identities of partners or officers.
- Section 40-2-70. Powers and duties of board.
- Section 40-2-80. Investigations of complaints or other information suggesting violations; report.
- Section 40-2-90. Report of violations to board; hearing; notice to accused licensee or registrant.
- Section 40-2-100. Cease and desist order for conduct violating chapter; temporary restraining orders; injunctions.
- Section 40-2-110. Revocation, suspension, or probation of licensees; revocation of registration or limitation of scope of practice of firm.
- Section 40-2-130. Denial of authorization to practice.
- Section 40-2-140. Effect of prior criminal conviction on authorization to practice.
- Section 40-2-150. Surrender of license to practice while under investigation for violation; reinstatement.
- Section 40-2-160. Appeal.
- Section 40-2-170. Costs of investigation and prosecution.
- Section 40-2-180. Unpaid costs become judgment.
- Section 40-2-190. Disclosure of information communicated by client; ownership of statements, records, and working papers created by licensee; furnishing copies of working papers to clients.
- Section 40-2-200. Violations; penalty.
- Section 40-2-210. Cease and desist order for violation of licensing requirement; injunctions and restraining orders; penalty.
- Section 40-2-240. Licensing of persons licensed in another state.
- Section 40-2-245. Requirements to practice if licensed out of state.
- Section 40-2-250. Renewal of licenses; reinstatement of lapsed licenses.
- Section 40-2-255. Renewal of registration; peer reviews.
- Section 40-2-270. "Emeritus" status.
- Section 40-2-330. Severability.
- Section 40-2-335. Performance according to professional standards; misleading professional or firm names.
- Section 40-2-340. Disclaimer.
- Section 40-2-510. Persons considered to be engaged in practice.
- Section 40-2-520. Unlicensed practice.
- Section 40-2-530. Exemptions.
- Section 40-2-540. Authority of board.
- Section 40-2-550. Applicant qualifications.
- Section 40-2-560. Issuance of licenses.
- Section 40-2-570. Disciplinary action.
- Section 40-2-580. Initiation of proceedings; procedures.
- Section 40-2-590. Violations; penalty.
- Section 40-2-600. Partnerships between public accountants and accounting practitioners.
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