South Carolina · Statutes
Article 1
28 sections
28 sections
- S.C. Code Ann. § 40-2-5Purpose of chapter.
- S.C. Code Ann. § 40-2-10South Carolina Board of Accountancy created; membership; terms; filling of vacancies; administrator.
- S.C. Code Ann. § 40-2-20Definitions.Reserved
- S.C. Code Ann. § 40-2-30Licensing or registration requirement; form for issuance of report by person other than CPA or PA; use of titles CPA and PA; exemptions.
- S.C. Code Ann. § 40-2-35Requirements for license to practice; fulfilling education, examinations, and experience requirements.
- S.C. Code Ann. § 40-2-40Grant or renewal of registration to practice as firm; qualifications for registration; changes in identities of partners or officers.
- S.C. Code Ann. § 40-2-70Powers and duties of board.
- S.C. Code Ann. § 40-2-80Investigations of complaints or other information suggesting violations; report.
- S.C. Code Ann. § 40-2-90Report of violations to board; hearing; notice to accused licensee or registrant.
- S.C. Code Ann. § 40-2-100Cease and desist order for conduct violating chapter; temporary restraining orders; injunctions.
- S.C. Code Ann. § 40-2-110Revocation, suspension, or probation of licensees; revocation of registration or limitation of scope of practice of firm.
- S.C. Code Ann. § 40-2-130Denial of authorization to practice.
- S.C. Code Ann. § 40-2-140Effect of prior criminal conviction on authorization to practice.
- S.C. Code Ann. § 40-2-150Surrender of license to practice while under investigation for violation; reinstatement.
- S.C. Code Ann. § 40-2-160Appeal.
- S.C. Code Ann. § 40-2-170Costs of investigation and prosecution.
- S.C. Code Ann. § 40-2-180Unpaid costs become judgment.
- S.C. Code Ann. § 40-2-190Disclosure of information communicated by client; ownership of statements, records, and working papers created by licensee; copies of client records and other documents.
- S.C. Code Ann. § 40-2-200Violations; penalty.
- S.C. Code Ann. § 40-2-210Cease and desist order for violation of licensing requirement; injunctions and restraining orders; penalty.
- S.C. Code Ann. § 40-2-240Licensing of persons licensed in another state.
- S.C. Code Ann. § 40-2-245Requirements to practice if licensed out of state.
- S.C. Code Ann. § 40-2-250Renewal of licenses; reinstatement of lapsed licenses.
- S.C. Code Ann. § 40-2-255Renewal of registration; peer reviews.
- S.C. Code Ann. § 40-2-270"Emeritus" status.
- S.C. Code Ann. § 40-2-275"Retired" status.
- S.C. Code Ann. § 40-2-330Severability.
- S.C. Code Ann. § 40-2-335Performance according to professional standards; misleading professional or firm names.