(A) No professional association, person, partnership, or other legal entity, other than a person, partnership, or other legal entity holding a permit to practice issued pursuant to this article, may engage in the practice defined in Section 40-2-510 unless he or it plainly indicates on all signs, cards, letterheads, advertisements, and directories used to disclose his or its practice or business that he or it does not hold a license to practice under this article.
(B) No professional association, person, partnership, or other legal entity, other than a person, partnership, or other legal entity holding a permit to practice issued pursuant to this article, may assume or use the title or designation "Accounting Practitioner" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is an accounting practitioner or that the partnership is composed of accounting practitioners or that the person, partnership, professional association, or other legal entity is authorized under this article to engage in the practice defined under Section 40-2-510.
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, in (A) and (B), substituted "partnership, or other legal entity other than a person, partnership, or other legal entity" for "or partnership, other than a person or partnership"; and in (B), substituted "professional association, or other legal entity" for "or professional association".
Structure South Carolina Code of Laws
Title 40 - Professions and Occupations
Section 40-2-5. Purpose of chapter.
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 40-2-130. Denial of authorization to practice.
Section 40-2-140. Effect of prior criminal conviction on authorization to practice.
Section 40-2-170. Costs of investigation and prosecution.
Section 40-2-180. Unpaid costs become judgment.
Section 40-2-200. Violations; 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 40-2-510. Persons considered to be engaged in practice.
Section 40-2-520. Unlicensed practice.
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.