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South Carolina Code of Laws
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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.