South Carolina Code of Laws
Chapter 2 - Accountants
Section 40-2-245. Requirements to practice if licensed out of state.

(A) An individual whose principal place of business is outside this State is presumed to have qualifications substantially equivalent to this state's requirements and may exercise all the privileges of licensees of this State without the need to obtain a license under Section 40-2-35 if the individual holds a valid license as a certified public accountant from a substantially equivalent jurisdiction as set out in Section 40-2-20(33) and can lawfully practice in the jurisdiction where privileges have been granted.
(B) Notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person or by mail, telephone, or electronic means pursuant to this section is granted practice privileges in this State subject to the requirements of subsection (C). No notice, fee, or other submission may be required of the individual.
(C) An individual licensee or holder of a permit to practice in another state exercising the privilege afforded under this section and the firm that employs that licensee simultaneously consents, as a condition of exercising this privilege:
(1) to the personal and subject matter jurisdiction and disciplinary authority of the board;
(2) to comply with the provisions of this section and the regulations promulgated pursuant to this section;
(3) that in the event the license or permit to practice from the state of the individual's principal place of business is no longer valid, to cease offering or rendering professional services in this State individually and on behalf of a firm; and
(4) to have an administrative notice of hearing served on the board in the individual's principal state of business in any action or proceeding by this board against the licensee.
(D) A licensee of this State offering or rendering services or using his or her CPA title in another state is subject to disciplinary action in this State for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. The board shall investigate any complaint made by the board of accountancy of another state.
HISTORY: 2004 Act No. 289, Section 1; 2008 Act No. 351, Section 6; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, rewrote the section.

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