reglab/housing_qa huggingface dataset:
SC Code § 40-1-640 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 1 - Professions And Occupations|Section 40-1-640. Consideration of education, training, and experience completed by an individual as a member of the military.

 (A) A professional or occupational board or commission governed by this title shall accept the education, training, and experience completed by an individual as a member of the Armed Forces or Reserves of the United States, National Guard of any state, the Military Reserves of any state, or the Naval Militias of any state and apply this education, training, and experience in the manner most favorable toward satisfying the qualifications for issuance of the requested license or certification or approval for license examination in this State, subject to the receipt of evidence considered satisfactory by the board or commission.  (B) Nothing in this section may be construed to require the issuance of a license or certificate to an applicant who does not otherwise meet the stated eligibility standards, criteria, qualifications, or requirements for licensure, or certification, nor may the provisions be construed to automatically allow issuance of any license or certificate without testing or examination, without proper consideration by the licensing and examination board, or without proper verification that the applicant is not subject to pending criminal charges or disciplinary actions, has not been convicted of any offense prohibiting licensure or certification, and has no other impairment that would prohibit licensure or certification in this State.  HISTORY: 2013 Act No. 45, Section 3, eff June 7, 2013; 2020 Act No. 139 (S.455), Section 4, eff May 26, 2020.  Editor's Note  2020 Act No. 139, Section 1, provides as follows:  "SECTION 1. This act must be known and may be cited as the 'Armed Services Members and Spouses Professional and Occupational Licensing Act'."  Effect of Amendment  2020 Act No. 139, Section 4, in (A), substituted "shall accept the education" for "may accept the education".
SC Code § 40-2-5 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-5. Purpose of chapter.

 It is the policy of this State, and the purpose of this chapter, to promote the reliability of information used for guidance in financial transactions or for accounting or for assessing the financial status or performance of commercial, noncommercial, and governmental enterprises. The public interest requires that persons professing special competence in accountancy or offering assurance of the reliability or fairness of presentation of such information shall have demonstrated their qualifications, and that persons who have not demonstrated and maintained such qualifications not be permitted to represent themselves as having special competency or offering such assurance; that the conduct of persons licensed as having special competence in accountancy be regulated in all aspects of their professional work; that a public authority competent to prescribe and assess the qualifications and to regulate the conduct of licensees be established; and that the use of titles with a capacity or tendency to deceive the public of the status or competence of the persons using such titles be prohibited.  HISTORY: 2004 Act No. 289, Section 1.
SC Code § 40-2-70 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-70. Powers and duties of board.

 In addition to the powers and duties provided in Section 40-1-70, the board may:  (1) determine the eligibility of applicants for examination and licensure;  (2) examine applicants for licensure including, but not limited to:  (a) prescribing the subjects, character, and manner of licensing examinations;  (b) preparing, administering, and grading the examination or assisting in the selection of a contractor to prepare, administer, or grade the examination; and  (c) charging, or authorizing a third party administering the examination to charge, each applicant a fee in an adequate amount to cover examination costs;  (3) establish criteria for issuing, renewing, and reactivating authorizations for qualified applicants to practice, including issuing active or permanent, temporary, limited, and inactive licenses or other categories as may be created;  (4) adopt a code of professional ethics appropriate to the profession;  (5) evaluate and approve continuing education course hours and programs;  (6) conduct periodic inspections of licensees or firms with notice to the licensee or firm of at least three business days, and if upon inspection a violation is found, a formal complaint shall be filed and the customary procedures for complaints must be followed;  (7) conduct hearings on alleged violations of this chapter and regulations promulgated under this chapter;  (8) participate in national efforts to regulate the accounting profession;  (9) discipline licensees or registrants in a manner provided for in this chapter;  (10) project future activity of the program based on historical trends and program requirements, including the cost of licensure and renewal, conducting investigations and proceedings, participating in national efforts to regulate the accounting profession, and providing educational programs for the benefit of the public and licensees and their employees;  (11) issue safe harbor language nonlicensees may use in connection with financial statements, transmittals, or financial information which does not purport to be in compliance with the Statements on Standards for Accounting and Review Services (SSARS);  (12) promulgate regulations that have been submitted to the director at least thirty days in advance of filing with the Legislative Council as required by Section 1-23-30, including, but not limited to, a schedule of fees for examination, licensure, and regulation; and  (13) promulgate standards for peer review.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1; 2014 Act No. 268 (H.3459), Section 3, eff June 9, 2014.  Effect of Amendment  2014 Act No. 268, Section 3, in paragraphs (2)(b) and (12), added "and" at the end; added paragraph (6), relating to periodic inspections; and redesignated the paragraphs accordingly.
SC Code § 40-2-100 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|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 person is violating or intends to violate a provision of this chapter or a regulation promulgated pursuant to this chapter, in addition to all other remedies, it may order the person immediately to cease and desist from engaging in the conduct. If the person is practicing accountancy without being licensed pursuant to this chapter, is violating an order of the board, a provision of this chapter, or a regulation promulgated pursuant to this chapter, the board also may apply, in accordance with the rules of the Administrative Law Court for a temporary restraining order. A board member or the Director of the Department of Labor, Licensing and Regulation or another employee of the department may not be held liable for damages resulting from a wrongful temporary restraining order.  (B) The board may seek from the Administrative Law Court other equitable relief to enjoin the violation or intended violation of this chapter or a regulation promulgated pursuant to this chapter.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-130 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-130. Denial of authorization to practice.

 The board may deny an authorization to practice to an applicant who has committed an act that would be grounds for disciplinary action under this chapter. The board must deny authorization to practice to an applicant who has failed to demonstrate the qualifications or standards for licensure required by this chapter. The applicant shall demonstrate to the satisfaction of the board that the applicant meets all the requirements for the issuance of a license.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-140 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-140. Effect of prior criminal conviction on authorization to practice.

 A person may not be refused an authorization to practice, pursue, or engage in accounting solely because of a prior criminal conviction unless the criminal conviction directly relates to accounting for which the authorization to practice is sought. However, the board may refuse an authorization to practice if, based upon all information available, including the applicant's record of prior convictions, the board finds that the applicant is unfit or unsuited to engage in accounting.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-150 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|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 for in this chapter or Section 40-1-110 may voluntarily surrender his or her authorization to practice to the board. The voluntary surrender invalidates the authorization to practice at the time of its relinquishment, and no person whose authorization to practice is surrendered voluntarily may practice accountancy unless the board, by a majority vote, reinstates the license. A person practicing accountancy during the period of voluntary surrender is considered an illegal practitioner and is subject to the penalties provided by this chapter. The surrender of an authorization to practice must not be considered an admission of guilt in a proceeding under this chapter and does not preclude the board from taking disciplinary action against the licensee as provided for in this chapter including, but not limited to, imposing prerequisite conditions for board reinstatement of the license.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-160 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-160. Appeal.

 A person aggrieved by a final action of the board may appeal the decision to the Administrative Law Court in accordance with the Administrative Procedures Act and the rules of the Administrative Law Court. Service of a petition requesting a review does not stay the board's decision pending completion of the appellate process.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-170 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-170. Costs of investigation and prosecution.

 (A) In an order issued in resolution of a disciplinary proceeding before the board, a licensee found in violation of the applicable licensing act may be directed to pay a sum not to exceed the reasonable costs of the investigation and prosecution of the case in addition to other sanctions.  (B) A certified copy of the actual costs, or a good faith estimate of costs where actual costs are not available, signed by the director, or the director's designee, is prima facie evidence of reasonable costs.  (C) Failure to make timely payment in accordance with the order results in the collection of costs in accordance with Section 40-1-180.  (D) The board may conditionally renew or reinstate for a maximum of one year the license of an individual who demonstrates financial hardship and who enters into a formal agreement to reimburse the board within that time period for the unpaid costs.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-180 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-180. Unpaid costs become judgment.

 (A) All costs and fines imposed pursuant to this chapter are due and payable immediately upon imposition or at the time indicated by final order of the board. Unless the costs and fines are paid within sixty days of the date they are due, the order becomes a judgment and may be filed and executed upon in the same manner as a judgment in the court of common pleas, and the board may collect costs and attorney's fees incurred in executing the judgment. Interest at the legal rate accrues on the amount due from the date imposed until the date paid. All costs and fines imposed pursuant to this chapter must be paid in accordance with and are subject to the collection and enforcement provisions of Section 40-1-180 and subject to the collection and enforcement provisions of the Setoff Debt Collection Act.  (B) All fines and costs collected under this chapter must be remitted by the department to the State Treasurer and deposited in a special fund established for the department to defray the administrative costs associated with investigations and hearings under this chapter.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-200 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-200. Violations; penalty.

 A person or firm who knowingly violates a provision of this chapter is guilty of a misdemeanor and, upon conviction, must be fined not more than ten thousand dollars or imprisoned for not more than one year, or both.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-210 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|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.
SC Code § 40-2-240 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-240. Licensing of persons licensed in another state.

 (A) The board may issue a license to a holder of a certificate, license, or permit issued under the laws of any state or territory of the United States or the District of Columbia or any authority outside the United States upon a showing of substantially equivalent education, examination, and experience upon the condition that the applicant:  (1)(a) received the designation, based on educational and examination standards substantially equivalent to those in effect in this State, at the time the designation was granted; and  (b) completed an experience requirement, substantially equivalent to the requirement provided for in Section 40-2-35(F), in the jurisdiction which granted the designation or has engaged in four years of professional practice, outside of this State, as a certified public accountant within the ten years immediately preceding the application; and  (c) passed a uniform qualifying examination in national standards and an examination on the laws, regulations, and code of ethical conduct in effect in this State acceptable to the board; and  (d) listed all jurisdictions, foreign and domestic, in which the applicant has applied for or holds a designation to practice public accountancy or in which any applications have been denied; and  (e) demonstrated completion of eighty hours of qualified CPE within the last two years; and  (f) filed an application and pays an annual fee sufficient to cover the cost of administering this section.  (2)(a) satisfies the requirements of item (1)(c), (d), (e), and (f);  (b) holds a valid license issued by any other state before January 1, 2012; and  (c) has engaged in four years of professional practice, outside of this State, as a certified public accountant within the ten years immediately preceding the application.  (B) Each holder of a certificate issued under this section shall notify the board in writing within thirty days after its occurrence of any issuance, denial, revocation, or suspension of a designation or commencement of a disciplinary or enforcement action by any jurisdiction.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1; 2019 Act No. 68 (H.3785), Section 7, eff May 16, 2019.  Effect of Amendment  2019 Act No. 68, Section 7, in (A), in (1), inserted the (a) identifier, redesignated (2) to (6) as (b) to (f), and added (2).
SC Code § 40-2-250 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-250. Renewal of licenses; reinstatement of lapsed licenses.

 (A) A licensee shall file an application for renewal on or before February first of the following year.  (B) The application for renewal of a license must include:  (1) current information concerning practice status;  (2) a verified continuing education report;  (3) renewal fee, if any.  (C) A licensee shall file a verified report of continuing education on or before February first and document forty hours of acceptable continuing education during the immediately preceding calendar year. Not more than twenty percent of the required hours may be in personal development subjects. A licensee is not required to report continuing education for the year in which the initial license was obtained. The board by regulation may provide for the carryover of excess hours of continuing education not to exceed twenty hours a year. No carryover is allowed from a year in which continuing education was not required.  (D) If a licensee does not file an application for renewal on or before February first, the license is considered lapsed. Continued practice after February fifteenth may be sanctioned as unlicensed practice of accounting.  (E) Renewal applications filed or completed after February fifteenth are subject to a reinstatement fee in the amount of five hundred dollars. A person may not practice on a lapsed license.  (F) A certified public accountant, accounting practitioner, or public accountant whose license has lapsed or has been inactive for:  (1) fewer than three years, the license may be reinstated by applying to the board, submitting proof of completing forty continuing education units for each year the license has lapsed or has been inactive, and paying the reinstatement fee;  (2) three or more years, the license may be reinstated upon completion of six months of additional experience, and one hundred twenty hours of continuing education;  (3) an indefinite period and has active status outside of this State may reinstate the license by submitting an application under Section 40-2-240.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1; 2014 Act No. 268 (H.3459), Section 5, eff June 9, 2014; 2015 Act No. 51 (S.301), Section 7, eff June 3, 2015.  Effect of Amendment  2014 Act No. 268, Section 5, in subsection (F), inserted ", accounting practitioner,".  2015 Act No. 51, Section 7, rewrote the section.
SC Code § 40-2-255 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-255. Renewal of registration; peer reviews.

 (A) A registrant shall file an application for renewal of the calendar-year registration on or before February first of the following year.  (B) The application for renewal of a registration shall include:  (1) current information concerning ownership;  (2) current information concerning the identity of the licensee in charge of the office;  (3) renewal fee, if any.  (C) As a condition of renewal of registration, an applicant who engages in attest or compilation services, or both, must provide evidence of satisfactory completion of peer review no more frequently than once every three years. Peer review must be conducted in a manner as the board specifies by regulation. This review must include a verification that individuals in the firm, who are responsible for supervising attest or compilation services, or both, and who sign or authorize someone to sign the accountant's report on the financial statements on behalf of the firm, meet the competency requirements set out in the professional standards for these services and these regulations must:  (1) require an applicant to show that the applicant has, within the preceding three years, undergone a peer review that is a satisfactory equivalent to peer review as generally required pursuant to this subsection;  (2) require peer reviews to be subject to oversight by a body established or sanctioned by the board, which shall periodically report to the board on program review effectiveness under its charge and provide to the board a listing of firms that have participated in a peer review program;  (3) require peer reviews to be conducted and that work and documents be maintained in a manner designed to preserve confidentiality of documents furnished or generated in the course of the review.  (D) If a registrant does not file an application for renewal on or before February first, the registration is considered lapsed. Continued practice after February fifteenth may be sanctioned as unlicensed practice of accounting.  HISTORY: 2004 Act No. 289, Section 1; 2015 Act No. 51 (S.301), Section 8, eff June 3, 2015.  Effect of Amendment  2015 Act No. 51, Section 8, rewrote the section.
SC Code § 40-2-270 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-270. "Emeritus" status.

 (A) A licensee who is retired and does not perform or offer to perform for compensation one or more kinds of services involving the use of accounting or auditing skills, including issuance of reports on financial statements or of one or more kinds of management advisory, financial advisory, or consulting services or the preparation of tax returns or the furnishing of advice on tax matters, may apply to the board for permission to place the word "Emeritus" adjacent to the licensee's " Certified Public Accountant" title or "Public Accountant" title on any document or device on which the "Certified Public Accountant" or "Public Accountant" title appears.  (B) A license in "emeritus" status must be renewed annually with no fee required. A license in "emeritus" status may not be reinstated as an active license.  (C) A licensee holding a license in "emeritus" status may apply for licensure under Section 40-2-35 as if the licensee was a new applicant and never sat for the exam.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.
SC Code § 40-2-330 (2021)
2021 South Carolina Code of Laws|Title 40 - Professions and Occupations|Chapter 2 - Accountants|Section 40-2-330. Severability.

 If a provision of this chapter or the application of a provision of this chapter to a person or entity or in any circumstances is held invalid, the remainder of the chapter and the application of the provision to others or in other circumstances must not be affected thereby.  HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1.