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Section 40-2-5. Purpose of chapter. - It is the policy of this State, and the purpose...
Section 40-2-10. South Carolina Board of Accountancy created; membership; terms; filling of vacancies; administrator. - (A)(1) There is created the South Carolina Board of Accountancy...
Section 40-2-20. Definitions. - As used in this chapter: (1) "AICPA" means the American...
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. - (A) It is unlawful for a person to engage in...
Section 40-2-35. Requirements for license to practice; fulfilling education, examinations, and experience requirements. - (A) The board shall grant a license to practice as...
Section 40-2-40. Grant or renewal of registration to practice as firm; qualifications for registration; changes in identities of partners or officers. - (A) The board shall grant or renew a registration to...
Section 40-2-70. Powers and duties of board. - (A) In addition to the powers and duties provided in...
Section 40-2-80. Investigations of complaints or other information suggesting violations; report. - (A) The department, upon receipt of a complaint or other...
Section 40-2-90. Report of violations to board; hearing; notice to accused licensee or registrant. - (A) If the Department of Labor, Licensing and Regulation or...
Section 40-2-100. Cease and desist order for conduct violating chapter; temporary restraining orders; injunctions. - (A) If the board has reason to believe that a...
Section 40-2-110. Revocation, suspension, or probation of licensees; revocation of registration or limitation of scope of practice of firm. - (A) After notice and hearing pursuant to the Administrative Procedures...
Section 40-2-130. Denial of authorization to practice. - The board may deny an authorization to practice to an...
Section 40-2-140. Effect of prior criminal conviction on authorization to practice. - A person may not be refused an authorization to practice,...
Section 40-2-150. Surrender of license to practice while under investigation for violation; reinstatement. - A licensee who is under investigation for a violation provided...
Section 40-2-160. Appeal. - A person aggrieved by a final action of the board...
Section 40-2-170. Costs of investigation and prosecution. - (A) In an order issued in resolution of a disciplinary...
Section 40-2-180. Unpaid costs become judgment. - (A) All costs and fines imposed pursuant to this chapter...
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. - (A) Except by permission of the client for whom a...
Section 40-2-200. Violations; penalty. - A person or firm who knowingly violates a provision of...
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...
Section 40-2-240. Licensing of persons licensed in another state. - (A) The board shall issue a license to an applicant...
Section 40-2-245. Requirements to practice if licensed out of state. - (A) An individual whose principal place of business is outside...
Section 40-2-250. Renewal of licenses; reinstatement of lapsed licenses. - (A) A licensee desiring to renew his license shall file...
Section 40-2-255. Renewal of registration; peer reviews. - (A) A registrant shall file an application for renewal of...
Section 40-2-270. "Emeritus" status. - (A) A licensee who is retired and does not perform...
Section 40-2-275. "Retired" status. - (A) A licensee may apply to the board for permission...
Section 40-2-330. Severability. - If a provision of this chapter or the application of...
Section 40-2-335. Performance according to professional standards; misleading professional or firm names. - (A) Licensed certified public accountants/public accountants performing or supervising the...
Section 40-2-340. Omitted. - HISTORY: Former Section, titled Disclaimer, had the following history: 1996...
Section 40-2-510. Persons considered to be engaged in practice. - A person, firm, or professional association not exempt under Section...
Section 40-2-520. Unlicensed practice. - (A) No professional association, person, partnership, or other legal entity,...
Section 40-2-530. Exemptions. - Nothing contained in this article: (1) applies to a certified...
Section 40-2-540. Authority of board. - The South Carolina Board of Accountancy shall examine, license, and...
Section 40-2-550. Applicant qualifications. - In order to be eligible for licensing under this article...
Section 40-2-560. Issuance of licenses. - (A) Licenses must be issued by the board to persons...
Section 40-2-570. Disciplinary action. - (A) After notice and hearing pursuant to Section 40-2-210, the...
Section 40-2-580. Initiation of proceedings; procedures. - The board may initiate proceedings under this article on its...
Section 40-2-590. Violations; penalty. - A person who violates a provision of this article is...
Section 40-2-600. Formation of legal entities between certified public accountants, public accountants, and accounting practitioners. - Nothing contained in this article may be construed to prohibit...
Section 40-2-610. Disclaimer. - An accounting practitioner or firm of accounting practitioners is permitted...