South Carolina Code of Laws
Chapter 2 - Accountants
Section 40-2-210. Cease and desist order for violation of licensing requirement; injunctions and restraining orders; penalty.

If the board believes that a person or firm has engaged, or is about to engage, in an act or practice which constitutes or will constitute a violation of Section 40-2-30, the board may issue a cease and desist order. The board may also apply to the Administrative Law Court pursuant to Section 40-1-210 for an order enjoining these acts or practices, and upon a showing by the board that the person or firm has engaged or is about to engage in these acts or practices, the division shall grant an injunction, restraining order, or other order as may be appropriate. For each violation, the Administrative Law Court may impose a fine of no more than ten thousand dollars.
HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.

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Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 40 - Professions and Occupations

Chapter 2 - 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; copies of client records and other documents.

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 40-2-275. "Retired" status.

Section 40-2-330. Severability.

Section 40-2-335. Performance according to professional standards; misleading professional or firm names.

Section 40-2-340. Omitted.

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. Formation of legal entities between certified public accountants, public accountants, and accounting practitioners.

Section 40-2-610. Disclaimer.