Accountants

  1. Law
  2. South Carolina Code of Laws
  3. Professions and Occupations
  4. Accountants

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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.