Article

Regulation of Certified Public Accountants and Public Accountants

S.C. Code Ann. § 40-2-5— Purpose of chapter
S.C. Code Ann. § 40-2-10— South Carolina Board of Accountancy created; membership; terms; filling of vacancies; administrator
S.C. Code Ann. § 40-2-20— Definitions
S.C. Code Ann. § 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
S.C. Code Ann. § 40-2-35— Requirements for license to practice; fulfilling education, examinations, and experience requirements
S.C. Code Ann. § 40-2-40— Grant or renewal of registration to practice as firm; qualifications for registration; changes in identities of partners or officers
S.C. Code Ann. § 40-2-70— Powers and duties of board
S.C. Code Ann. § 40-2-80— Investigations of complaints or other information suggesting violations; report
S.C. Code Ann. § 40-2-90— Report of violations to board; hearing; notice to accused licensee or registrant
S.C. Code Ann. § 40-2-100— Cease and desist order for conduct violating chapter; temporary restraining orders; injunctions
S.C. Code Ann. § 40-2-110— Revocation, suspension, or probation of licensees; revocation of registration or limitation of scope of practice of firm
S.C. Code Ann. § 40-2-130— Denial of authorization to practice
S.C. Code Ann. § 40-2-140— Effect of prior criminal conviction on authorization to practice
S.C. Code Ann. § 40-2-150— Surrender of license to practice while under investigation for violation; reinstatement
S.C. Code Ann. § 40-2-160— Appeal
S.C. Code Ann. § 40-2-170— Costs of investigation and prosecution
S.C. Code Ann. § 40-2-180— Unpaid costs become judgment
S.C. Code Ann. § 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
S.C. Code Ann. § 40-2-200— Violations; penalty
S.C. Code Ann. § 40-2-210— Cease and desist order for violation of licensing requirement; injunctions and restraining orders; penalty
S.C. Code Ann. § 40-2-240— Licensing of persons licensed in another state
S.C. Code Ann. § 40-2-245— Requirements to practice if licensed out of state
S.C. Code Ann. § 40-2-250— Renewal of licenses; reinstatement of lapsed licenses
S.C. Code Ann. § 40-2-255— Renewal 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. § 40-2-330— Severability
S.C. Code Ann. § 40-2-335— Performance according to professional standards; misleading professional or firm names
S.C. Code Ann. § 40-2-340— Omitted