reglab/statecodes huggingface dataset:
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 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 shall issue a license to an applicant who holds 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 that the applicant:
(1) holds a valid certified public accountant license from a substantially equivalent jurisdiction and may lawfully practice in the jurisdiction in which he is licensed;
(2) submits to the board a substantial equivalency evaluation report from the NASBA National Qualification Appraisal Service verification that his CPA qualifications are substantially equivalent to the CPA licensure requirements of the AICPA and NASBA Uniform Accountancy Act; or
(3) submits to the board evidence that he has passed the CPA Examination and, within the ten years prior to applying, has acquired four years of experience of the type described in Section 40-2-35(G) after passing the examination upon which the applicant's certificate, license, or permit was issued.
(B) To apply for a license pursuant to this section an applicant must:
(1) identify 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;
(2) demonstrate the completion of eighty hours of qualified continuing professional education within the last two years; and
(3) file an application with the board together with the application fee prescribed by the board.
(C) Each person issued a license pursuant to this section shall notify the board in writing within thirty days after any issuance, denial, revocation, or suspension of a designation or commencement of a disciplinary or enforcement action against the licensee 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
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).
2022 Act No. 174, Section 1, rewrote the section.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › 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.
2023 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 the renewal date 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) All licensees who have not filed an application for renewal by the renewal due date shall be given notification, prior to the renewal lapse date, that an application for renewal has not been received.
(E) If a registrant does not file an application for renewal on or before the renewal due date, then the registration is considered late. If a registrant does not file an application for renewal on or before the renewal lapse date, then the registration is considered lapsed. Continued practice with a lapsed registration may be sanctioned as the unlicensed practice of accounting.
(F) Renewal applications filed or completed after the renewal lapse date are subject to a reinstatement fee in the amount of five hundred dollars.
HISTORY: 2004 Act No. 289, Section 1; 2015 Act No. 51 (S.301), Section 8, eff June 3, 2015; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2015 Act No. 51, Section 8, rewrote the section.
2022 Act No. 174, Section 1, in (A), substituted "the renewal date" for "February first"; inserted (D) and redesignated former (D) as (E); rewrote (E); and added (F).
2023 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 be reinstated as an active license, subject to fulfilling the requirements for the reinstatement of a lapsed license under Section 40-2-250.
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 (B), in the second sentence, substituted "may be reinstated as an active license, subject to fulfilling the requirements for the reinstatement of a lapsed license under Section 40-2-250" for "may not be reinstated as an active license"; and deleted (C), which provided that a licensee holding a license in "emeritus" status could apply for licensure under Section 40-2-35 as if the licensee was a new applicant and never sat for the exam.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-275. "Retired" status.

(A) A licensee may apply to the board for permission to place the word "Retired" adjacent to his "Certified Public Accountant" title on any document or device on which the "Certified Public Accountant" title appears if he has:
(1) attained at least thirty years of combined experience as a licensee in this State or in a substantially equivalent state;
(2) reached at least fifty-five years of age during a prior license year;
(3) works no more than an average of twenty hours per week; and
(4) does not offer attest services pursuant to Section 40-2-20(2) or compilation services pursuant to Section 40-2-20(6).
(B) A licensee with "Retired" status pursuant to subsection (A) may meet the continuing professional education requirement for renewal in Section 40-2-250(C) by documenting the completion of one-half the required hours during the immediately preceding calendar year, provided that he includes no more than one-half of the required hours with the carryover of excess hours provided through board regulation.
(C) All other requirements for the renewal of a license with "Retired" status remain the same as in Section 40-2-250.
(D) Nothing in this section is intended to prevent a licensee with "Retired" status from providing prepared financial statements or income tax returns.
HISTORY: 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
2023 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; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2022 Act No. 174, Section 1, reenacted the section with no apparent change.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-340. Omitted.

HISTORY: Former Section, titled Disclaimer, had the following history: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1; 2019 Act No. 68 (H.3785), Section 8, eff May 16, 2019. Omitted by 2022 Act No. 174, (S.812), Section 1, eff May 16, 2022. See now, Code 1976 Section 40-2-610.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-510. Persons considered to be engaged in practice.

A person, firm, or professional association not exempt under Section 40-2-530 is considered to be engaged in the practice of offering to render and rendering to the public the services which are regulated by this article if the person, firm, or professional association:
(1) offers to prospective clients in South Carolina to perform for compensation one or more of these services:
(a) the development, recording, analysis, or presentation of financial information including, but not limited to, the preparation of financial statements; or
(b) advice or assistance in regard to accounting controls, systems, and procedures; and
(2) in any manner holds himself or itself out to the public in South Carolina as skilled in one or more of the types of services described in item (1).
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, reenacted the section with no apparent change.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-520. Unlicensed practice.

(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".
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-530. Exemptions.

Nothing contained in this article:
(1) applies to a certified public accountant or public accountant who holds a license to practice issued under the law of South Carolina and no provision of this article applies to a partnership of certified public accountants or public accountants which holds a permit to practice issued under South Carolina authority;
(2) applies to a person, firm, or professional association which 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;
(3) prohibits a person from serving as an employee of a person, partnership, or professional association if the employee does not engage in the practice defined in Section 40-2-510 on his own account;
(4) prohibits a person, partnership, or professional association from offering to prepare or from preparing a tax return with respect to taxes imposed by a governmental authority, whether federal, state, or local, and this article does not prevent a person from advising clients in connection with tax matters;
(5) prohibits a person, partnership, or professional association holding a license or permit issued by another state, territory, or the District of Columbia, which authorizes the person, partnership, or professional association to engage in the other jurisdiction in the type of practice described in Section 40-2-510, from temporarily practicing in this State as an incident to his or its regular practice outside of this State if the temporary practice is conducted in conformity with the rules of ethical conduct promulgated by the board;
(6) applies to the affixing of the signature or name of an officer, employee, partner, or principal of an organization to a statement or report in reference to the financial affairs of the organization with wording designating the position, title, or office which he holds in the organization, and the provisions of this article do not apply to an act of a public official or public employee in the performance of his duties;
(7) applies to the offering or rendering of data processing services by mechanical or electronic means or to the offering or rendering of services in connection with the operation, sale, lease, rental, or installation of mechanical or electronic bookkeeping or data processing equipment or to the sale, lease, rental, or installation of this equipment.
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, reenacted the section with no apparent change.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-540. Authority of board.

The South Carolina Board of Accountancy shall examine, license, and discipline accounting practitioners. The board may charge a reasonable fee for examinations, not exceeding the fee charged for certified public accountants' examinations.
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, reenacted the section with no apparent change.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-550. Applicant qualifications.

In order to be eligible for licensing under this article as an accounting practitioner, an applicant may not hold another license granted under this chapter and must:
(1) not have any history of dishonest or felonious acts;
(2) be a resident of this State or have a place of business in this State, or as an employee, be regularly employed in this State;
(3) be at least eighteen years of age; and
(4) meet these requirements:
(a) pass an examination approved by the board, which is designed to test the applicant's basic knowledge of the subjects described in Section 40-2-510(1) and which may consist of parts of the examination administered to certified public accountant applicants or another examination as the board may prescribe; and
(b)(i) have a bachelor's degree with a major in accounting from a college or university holding an accreditation from an accreditation body approved by the United States Department of Education; or
(ii) have transcripts or a degree determined by the board to be substantially equivalent to the foregoing standards.
(5) surrenders, if licensed and holds a current annual permit to practice in this State as a certified public accountant or public accountant, his license and permit to practice as a certified public accountant or public accountant upon being licensed as an accounting practitioner.
HISTORY: 1996 Act No. 453, Section 1; 2001 Act No. 92, Section 2; 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 (4), rewrote (b).
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-560. Issuance of licenses.

(A) Licenses must be issued by the board to persons satisfying the requirements of Section 40-2-550 upon the payment of a license fee in an amount to be determined by the board.
(B) A licensee must file an application for renewal in accordance with Section 40-2-250.
(C) A partnership, firm, or registrant must file an application in accordance with Section 40-2-40 and Section 40-2-255.
(D) Legal entities, without payment of a permit fee, must meet the following standards:
(1) at least one owner must be an accounting practitioner of this State in good standing;
(2) each partner must be lawfully engaged in the practice, as defined in Section 40-2-520, in a state of the United States; and
(3) each resident manager in charge of an office must be an accounting practitioner of this State in good standing.
HISTORY: 1996 Act No. 453, Section 1; 2000 Act No. 274, Section 4; 2004 Act No. 289, Section 1; 2015 Act No. 51 (S.301), Section 9, eff June 3, 2015; 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2015 Act No. 51, Section 9, in (C), added the reference to Section 40-2-40.
2022 Act No. 174, Section 1, in (D), substituted "Legal entities, without payment of a permit fee, must" for "Partnerships, without payment of a permit fee, which", in (1), substituted "owner" for "general partner", and made a nonsubstantive change in (2).
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-580. Initiation of proceedings; procedures.

The board may initiate proceedings under this article on its own motion or on the complaint of a person, and the procedures provided in Article 1 for these proceedings are applicable and binding in procedures under this article.
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, reenacted the section with no apparent change.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-590. Violations; penalty.

A person who violates a provision of this article is guilty of a misdemeanor and, upon conviction, must be fined not less than fifty dollars or more than two hundred dollars or imprisoned not less than twenty days or more than sixty days. Each violation constitutes a separate offense and each day's violation constitutes a separate offense.
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, reenacted the section with no apparent change.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › 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 the formation of legal entities by and between certified public accountants, public accountants, and accounting practitioners if all members or shareholders of the legal entities and all resident managers of offices of the legal entities are licensed under this chapter as certified public accountants or public accountants or are properly licensed under Article 3 of this chapter as accounting practitioners and if the partnerships apply for an annual permit in the manner prescribed in this article for other partnerships. The composition of the ownership of a legal entity will determine whether the entity is subject to the additional restrictions imposed by Article 1 of this chapter.
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, rewrote the section.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 2 - Accountants › Section 40-2-610. Disclaimer.

An accounting practitioner or firm of accounting practitioners is permitted to associate his or the firm's name with compiled financial statements as defined by SSARS, provided that a disclaimer is used that complies with the most recent version of SSARS and that a statement in the report provides:
"I / we have not audited or reviewed the accompanying financial statements, and I am / we are prohibited by law from expressing an opinion on them".
HISTORY: 1996 Act No. 453, Section 1; 2004 Act No. 289, Section 1; 2019 Act No. 68 (H.3785), Section 8, eff May 16, 2019. Formerly Code 1976 Section 40-2-340, renumbered and amended by 2022 Act No. 174 (S.812), Section 1, eff May 16, 2022.
Effect of Amendment
2019 Act No. 68, Section 8, rewrote the section, removing the existing boilerplate language required and instead providing that such disclaimers must comply with certain national standards.
2022 Act No. 174, Section 1, substituted "SSARS, provided that a disclaimer is used that complies with the most recent version of SSARS and that" for "Professional Standards for Accounting and Review Services, provided a disclaimer is used that complies with the most recent version of the statement on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants and" and made nonsubstantive changes to the statement.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-5. Applicability of professional licensing statutes.

Unless otherwise provided in this chapter, Article 1, Chapter 1 applies to architects; however, if there is a conflict between this chapter and Article 1, Chapter 1, the provisions of this chapter control.
HISTORY: 1998 Act No. 424, Section 1.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-10. Board of Architectural Examiners created.

(A) There is created the Board of Architectural Examiners under the administration of the Department of Labor, Licensing and Regulation. The purpose of this board is to regulate the practice of architecture in South Carolina.
(B) The Board of Architectural Examiners consists of six persons. One must be a professor of architecture in a university or college controlled by the State who also must be an architect registered in the State of South Carolina, four must be architects engaged in the practice of architecture in this State, and one must be a representative of the general public. Members serve terms of five years and until their successors are appointed and qualify. No member may serve more than two consecutive full terms, except the professor of architecture member. Vacancies must be filled in the manner of the original appointment for the unexpired portion of the term.
(C) Nominations for appointment to the board may be submitted to the Governor from the board or any individual, group, or association.
HISTORY: 1998 Act No. 424, Section 1.
Editor's Note
Prior Laws:1917 (30) 198; Civ. C. '22 Section 2879; 1922 (32) 823; 1932 Code Section 7056; 1942 Code Section 7056; 1952 Code Section 56-52; 1962 Code Section 56-52; 1971 (57) 858; 1984 Act No. 503, Section 1; 1992 Act No. 446, Section 1; 1976 Code Section 40-3-30.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-30. Licensing, certificate of authorization, and registration requirements.

(A) No individual may engage in the practice of architecture without a license issued in accordance with this chapter. An individual is considered to engage in the practice of or offer to engage in the practice of architecture who in any manner represents himself to be an architect or who performs or holds himself out as able to perform any architectural service or other services recognized by educational authorities as architecture.
(B) Only an individual licensed under this chapter may use the title "architect". An individual assuming the title of architect or engaging in the practice of architecture in this State must be skilled in the principles of design and construction so that the individual may be entrusted with the design and review of construction of buildings without undue risk to the public safety. Before assuming the title "architect" or undertaking the work, the individual shall have a certificate of registration from the board.
(C) A firm offering to engage in the practice of architecture in this State must have a certificate of authorization issued by the board before undertaking architectural work. Each firm must employ one or more architects registered in this State who are designated as being in full authority and responsible charge of the architectural practice. Additionally, all personnel of the firm who act in its behalf as architects in this State must be registered under this chapter and must hold a current registration. If there is a change in ownership, management, or the architect in responsible charge during the year, the change must be filed with the board within thirty days.
(D) It is unlawful for an individual or firm to engage in the practice of architecture in this State, to use the title "architect", or to use or display any title, sign, word, card, advertisement, or other device or method to indicate that the individual or firm engages in or offers to engage in the practice of architecture or is an architect, without being registered as an architect or firm.
HISTORY: 1998 Act No. 424, Section 1.
Editor's Note
Prior Laws:1917 (30) 198; Civ. C. '22 Section 2878; 1922 (32) 823; 1932 Code Section 7055; 1942 Code Section 7055; 1952 Code Section 56-51; 1957 (50) 258; 1962 Code Section 56-51; 1966 (54) 2161; 1984 Act No. 503, Section 1; 1976 Code Section 40-3-20.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-50. Administrative support for board; fees.

(A) The Department of Labor, Licensing and Regulation shall provide all administrative, fiscal, investigative, inspectional, clerical, secretarial, and license renewal operations and activities of the board in accordance with Section 40-1-50.
(B) Fees for examination, licensure, renewal, and other assessments must be established by the board in regulation. Applicants must be notified of the fee amount before payment.
HISTORY: 1998 Act No. 424, Section 1.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-60. Adoption of rules governing board proceedings; officers; promulgation of regulations; seal.

(A) The board may adopt rules governing its proceedings and shall elect a chairman, vice chairman, and secretary who shall serve a term of one year. The board may promulgate regulations necessary to carry out the provisions of this chapter and shall adopt a seal with which all of its official documents must be sealed.
(B) The board may advise and recommend action to the department in the development of statutory revisions and other matters as the department may request in regard to the administration of this chapter.
HISTORY: 1998 Act No. 424, Section 1; 2018 Act No. 138 (H.3649), Section 1, eff March 12, 2018.
Effect of Amendment
2018 Act No. 138, Section 1, inserted the paragraph identifiers; in (A), substituted "vice chairman" for "vice-chairman" and "all of its official documents" for "all its official documents"; and added (B).
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-80. Investigation of fitness to practice or complaint charging violation; power of board to issue subpoenas and administer oaths.

(A) If the director of the Department of Labor, Licensing and Regulation or the board has reason to believe that an individual or firm has become unfit to engage in the practice of architecture or has violated a provision of this chapter or a regulation promulgated under this chapter or if an individual files a written complaint with the board or the director of the Department of Labor, Licensing and Regulation, charging an individual or firm with the violation of a provision of this chapter or a regulation promulgated under this chapter, the director or board may initiate an investigation.
(B) The board or a member of the board may issue subpoenas to compel the attendance of witnesses and the production of documents and also may administer oaths, take testimony, hear proofs, and receive exhibits in evidence for all purposes required in the discharge of duties under this chapter.
HISTORY: 1998 Act No. 424, Section 1.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-100. Enjoining violations of chapter.

In addition to other remedies provided in this chapter or Article 1, Chapter 1, the board in accordance with Section 40-1-100 also may issue a cease and desist order or may petition an administrative law judge for a temporary restraining order or other equitable relief to enjoin a violation of this chapter.
HISTORY: 1998 Act No. 424, Section 1.
Editor's Note
Prior Laws:1957 (50) 258; 1962 Code Section 56-62.1; 1984 Act No. 503, Section 1; 1993 Act No. 181, Section 856; 1976 Code Section 40-3-140.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-110. Restriction of authorization to practice.

The board may cancel, fine, suspend, revoke, or restrict the authorization to practice architecture of an individual who has had a license to practice a profession or occupation regulated under Title 40 canceled, revoked, or suspended or who has otherwise been disciplined.
HISTORY: 1998 Act No. 424, Section 1.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-115. Jurisdiction over actions of licensees.

The board has jurisdiction:
(1) over practice undertaken by nonlicensed individuals and firms and the actions committed or omitted by current and former licensees during the entire period of licensure; and
(2) to act on any matter that arises during the practice authorization period of licensed practitioners and firms, as provided for in Section 40-1-115.
HISTORY: 1998 Act No. 424, Section 1; 2018 Act No. 138 (H.3649), Section 2, eff March 12, 2018.
Effect of Amendment
2018 Act No. 138, Section 2, rewrote the section.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-120. Fines; public knowledge of finding of guilt.

(A) The board may impose a civil fine of up to two thousand dollars for each violation of a provision of this chapter or a regulation promulgated under this chapter; however, the total fines may not exceed ten thousand dollars.
(B) A final order of the board finding that a registrant is guilty of any offense charged in a formal accusation becomes public knowledge except for a final order dismissing the accusation or imposing a private reprimand.
HISTORY: 1998 Act No. 424, Section 1.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-130. Grounds for denial of license.

As provided for in Section 40-1-130, the board may deny licensure to an applicant based on the same grounds for which the board may take disciplinary action against a licensee.
HISTORY: 1998 Act No. 424, Section 1.
Editor's Note
Prior Laws:1917 (30) 198; Civ. C. '22 Section 2882; 1932 Code Section 7059; 1942 Code Section 7059; 1952 Code Section 56-61; 1957 (50) 258; 1962 Code Section 56-61; 1984 Act No. 503, Section 1; 1988 Act No. 440, Section 6; 1992 Act No. 446, Section 7; 1993 Act No. 181, Section 854; 1976 Code Section 40-3-120.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-170. Costs.

A person found in violation of this chapter or regulations promulgated under this chapter may be required to pay costs associated with the investigation and prosecution of the case in accordance with Section 40-1-170.
HISTORY: 1998 Act No. 424, Section 1.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-180. Collection of costs and fines.

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.
HISTORY: 1988 Act No. 440, Section 7; 1992 Act No. 446, Section 13; 1998 Act No. 424, Section 1.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-200. Penalty.

A person who engages in or offers to engage in the practice of architecture in this State in violation of this chapter or who knowingly submits false information for the purpose of obtaining a license is guilty of a misdemeanor and, upon conviction, must be imprisoned not more than one year or fined not more than fifty thousand dollars.
HISTORY: 1998 Act No. 424, Section 1.
Editor's Note
Prior Laws:1957 (50) 258; 1962 Code Section 56-62.2; 1984 Act No. 503, Section 1; 1992 Act No. 446, Section 10; 1976 Code Section 40-3-150.
2023 South Carolina Code of Laws › Title 40 - Professions and Occupations › Chapter 3 - Architects › Section 40-3-210. Petition for injunctive relief.

The Department of Labor, Licensing and Regulation, on behalf of the board and in accordance with Section 40-1-120, may petition an administrative law judge, in the name of the State, for injunctive relief against a person violating this chapter.
HISTORY: 1998 Act No. 424, Section 1.