South Carolina Administrative Code

1-01. General Requirements for Licensure as a CPA. A. Completed application for licensure shall be submitted on forms provided by the Board. All fees must accompany the application. B. In order for an application to be considered, it must be complete, and all questions must be an…

1-02. Examinations. A. An applicant for examination may apply to the Board for accommodation(s) to complete the Uniform CPA Examination. The applicant bears the burden of proving that the accommodation is required as a result of a verifiable hardship, which prevents compliance wi…

1-03. Deleted by State Register Volume 36, Issue No. 5, eff May 25, 2012. Editor’s Note Former R. 1-03 was entitled ‘‘Practice Privileges’’.

1-04. Deleted. HISTORY: Former Regulation, titled Reciprocity, had the following history: Added by State Register Volume 31, Issue No. 5, eff May 25, 2007. Deleted by SCSR 44-6 Doc. No. 4923, eff June 26, 2020.

1-05. Firm registration, resident managers, firm names. A. Firm registration requirements. A firm with an office in this State, providing attest or compilation services, or using in its business name the title, ‘‘Certified Public Accountants’’, ‘‘Public Accountants’’, ‘‘Accountin…

1-06. Reinstatement. For reinstatement of a license that has been inactive or lapsed for 3 years or more: The required 120 hours of CPE must be completed within the previous 3 years. HISTORY: Added by State Register Volume 31, Issue No. 5, eff May 25, 2007. Amended by State Regis…

1-07. Display of Certificate. Any licensee whose license is not active for any reason must not publicly display their certificate. HISTORY: Added by State Register Volume 31, Issue No. 5, eff May 25, 2007. Amended by SCSR 44-6 Doc. No. 4923, eff June 26, 2020; SCSR 47-5 Doc. No. …

1-08. Continuing Professional Education. A. General Standards 1. Each licensee shall complete Continuing Professional Education (CPE) that contributes directly to the licensee’s professional competence. a. When a licensee earns more than the required number of CPE credit hours in…

1-09. Peer Review. A. As a condition of firm registration and/or renewal (including those firms registered in other jurisdictions operating in this state under practice privilege), a licensed firm providing any of the following services to the public shall enroll in a qualified p…

1-10. Professional Standards. In addition to the requirements and prohibitions found in S.C. Code 40-2-5 et seq.,: A. Licensees shall comply with all federal or state laws governing their business and personal affairs and shall not engage in any acts discreditable to the professi…

1-11. Application for Licensure as an Accounting Practitioner. A. To meet the educational qualifications for licensure as an accounting practitioner, 1. the applicant shall submit an official transcript signed by the college or university registrar and bearing the college or univ…

1-12. Safeguarding Client Records When a Licensee is Incapacitated, Disappears, or Dies. A. Each licensee or firm that has custody or ownership of client records, CPA-prepared records, CPA workpapers, and CPA work products shall designate a partner, personal representative, or ot…

1-13. CPA Retired. A. A CPA Retired pursuant to the act who wishes to remove the suffix ‘‘retired’’ from their license must demonstrate the completion of 120 hours of Continuing Professional Education in the last three years. B. To meet the requirements of Section 40-2-250(C)(6),…

3-1. Landing Aircraft on Beach. It shall be unlawful for any aircraft to be landed or operated on any beach in South Carolina, except such areas as may be designated by the South Carolina Aeronautics Commission. (Filed in the Office of the Secretary of State August 20, 1945.)

3-10. Certificate of Public Necessity and Convenience. 1.100. Authority. No intrastate air carrier shall provide scheduled air service between points within the State of South Carolina, unless there is in force a certificate of public convenience and necessity issued by the South…

3-3. Permit Required for Air Shows, Aerial Exhibitions, etc. 1. No person, firm, or corporation shall promote, sponsor, conduct, or cause to be displayed any aerial exhibition or air show on any airport within this State without an effective, current permit issued by the South Ca…

3-4. Pilot Regulations. Pilots, with less than 200 hours certified time, shall not fly an aircraft, other than the model or type used in taking their primary instruction, until after they have taken three hours dual instruction under the supervision of a competent pilot on the mo…

3-5. Registration of Spraying, Dusting and Seeding Aircraft. 1. No person piloting an aircraft shall engage in aerial spraying, dusting, seeding, or any similar operation within this state unless the aircraft being used shall have first been properly registered by the South Carol…

5-1. Definition of Terms. Terms used in this Marketing Order shall be as defined in the Act with the following additions: a. ‘‘Act’’ means the South Carolina Agricultural Commodities Marketing Act of 1968 and as amended in 1970. b. ‘‘Affected area’’ and ‘‘production area’’ are sy…

5-10. Administration. This Order shall be administered by the South Carolina Soybean Board composed of twelve (12) producer members and one ex-officio member. The Board may assign such administrative duties to a duly appointed employee or employees as it deems advisable. The Boar…

5-100. Administration. This Order shall be administered by the South Carolina Swine Board composed of twelve (12) producer members and one ex-officio member. The Board may assign such administrative duties to a duly appointed employee(s) or agent(s) as it deems advisable. The Boa…

5-101. Assessments. A. Rate—An annual assessment of $.05 per animal shall be paid by producers and collected by the Commission with the assistance of the Board on all swine sold or marketed as feeder pigs, for slaughter or for breeding purposes produced within the State of South …

5-102. Reports. On and after the effective date of this Order, ‘‘first buyers,’’ including handlers, processors, market operators and breeders shall report not later than the tenth day of the month immediately succeeding the month of collection to the Commission the total number …

5-103. Refunds. Any producer may request a refund provided the request is made in writing and in the hands of the Commission within 30 days from date upon which assessment was due and that such assessment was properly paid and receipt issued prior to this date; provided that the …

5-104. Authority. A. The authority for the rules and regulations contained herein comes under Marketing Order No. 4 for South Carolina Swine issued July 13, 1970, and the Agricultural Commodities Marketing Act of 1968 and as amended. C. BY-LAWS OF THE SOUTH CAROLINA PORK BOARD

5-11. Assessments. A. Rate—An annual assessment of one-half cent ($.005) per bushel shall be paid by producers and collected by the Commission with the assistance of the Board on commercial quantities of all soybeans produced within the State of South Carolina that are sold or st…

5-110. Principal Place of Business. The principal place of business of the South Carolina Swine Board shall be its temporary office at the South Carolina Department of Agriculture, P. O. Box 11280, Columbia, South Carolina 29211.

5-111. Officers and Their Duties. 1. The officers of the Board shall consist of a Chairman, a Vice-Chairman, a Secretary-Treasurer, each of whom shall be a member of the Board. A. The officers of the Board shall be elected annually at its first meeting after September 1. Provided…

5-112. Employees and Their Duties. 1. The employees of the Board shall be a Manager, either a part-time or full-time, who shall also be the Assistant Secretary-Treasurer and such other employees or agents as the Board may designate. 2. The duties of the Manager shall be as follow…

5-113. Meetings. 1. Regular meetings of the Board shall be held at least quarterly at the office of the Board, unless otherwise ordered by the Board or the Chairman. 2. Special meetings of the Board may be held whenever called by the Chairman, or the Vice- Chairman acting as Chai…

5-114. Committees. 1. The Board may appoint, or empower the Chairman to appoint, from its members such committees as it may deem necessary for the expeditious handling of the affairs of the Board and may assign to standing committees such ministerial duties as the Board may deem …

5-115. Fidelity Bonds. All officers and employees of the Board who approve items for payment shall be placed under a Fidelity Bond issued by a company authorized to do business in the State of South Carolina in an amount to be fixed by the Commission and the Board and the premium…

5-116. Procedures and Transaction of Business. The Board, when in session, shall be governed in its deliberations in the transaction of its business by the rules and regulations herein provided, and by the provisions of Marketing Order No. 4 and the Agricultural Commodities Marke…

5-117. Powers of the Board. Any officer, agent, or employee appointed, elected, or employed by the Board shall be subject to removal or suspension by the Board at any time. No officer, member, employee or agent of the Board shall have the authority to commit the Board unless such…

5-118. Compensation and Expense of Board Members. 1. The members of the Board shall be reimbursed for expenses necessarily incurred by them in the performance of their duties and shall receive per diem at the rate of $15 a day. 2. It shall be the responsibility of each person fil…

5-119. Amendments. The Board may amend these by-laws at any meeting of the Board in accordance with the prescribed voting procedure. However, at least five days notice shall be given to all members of the Board that such amendment will be considered. SUBARTICLE 5 EGGS Editor’s No…

5-12. Reports. On and after the effective date of this Order, ‘‘first buyers,’’ including handlers, processors, and distributors shall report not later than the tenth (10th) of each month to the Commission the total amount of soybeans handled and assessments deducted the prior mo…

5-13. Refunds. Any producer may request a refund provided the request is made in writing and in the hands of the Commission within 30 days from date upon which assessment was due and that such assessment was properly paid and receipt issued prior to this date; provided that the p…

5-14. Authority. The authority for the rules and regulations contained herein comes under Marketing Order No. 1 for South Carolina soybeans issued July 7, 1969, and re-issued June 19, 1972, and July 1, 1975, and the Agricultural Commodities Marketing Act of 1968. C. BY-LAWS OF TH…

5-140. Administration. This Order shall be administered by the South Carolina Egg Board composed of eight (8) producer members and one ex-officio member. The Board may assign such administrative duties to a duly appointed employee or employees as it deems advisable. The Board’s m…

5-141. Assessments. A. Rate—An annual assessment of two ($.02) cents per case of thirty (30) dozen eggs shall be paid by the producers and collected by the Commission with the assistance of the Board on all eggs produced in South Carolina regardless of where they are sold. B. Col…

5-142. Reports. On and after the effective date of this Order, buyers, distributors, handlers, and producer-handlers shall report not later than the tenth day of the month immediately succeeding the month of collection to the Commission the total number of eggs handled and total …

5-143. Refunds. Any producer may request a refund provided the request is made in writing and in the hands of the Commission within 30 days from date upon which assessment was due and that such assessment was properly paid and receipt issued prior to this date; provided that the …

5-144. Authority. The authority for the rules and regulations contained herein comes under Marketing Order No. 5 for South Carolina Eggs issued May 21, 1973, and the Agricultural Commodities Marketing Act of 1968 and as amended, and Marketing Order No. 5 for South Carolina Eggs a…

5-150. Principal Place of Business. The principal place of business of the South Carolina Egg Board shall be its office at 1003 Bluff Road, Columbia, South Carolina, 29201.

5-151. Officers and Their Duties. 1. The officers of the Board shall consist of a Chairman, a Vice-Chairman, a Secretary-Treasurer, each of whom shall be a member of the Board. A. The officers of the Board shall be elected annually at its first meeting after January 1. 2. The dut…

5-152. Employees and Their Duties. 1. The employees of the Board shall be a Manager, who shall also be the Assistant Secretary- Treasurer and such other employees as the Board may designate. 2. Subject to the general supervision and control of the Board, the duties of the Manager…

5-153. Meetings. 1. Regular meetings of the Board shall be held at least quarterly at the offices of the Board, unless otherwise ordered by the Board or the Chairman. 2. Special meetings of the Board may be held whenever called by the Chairman, or by the Vice- Chairman acting as …

5-154. Committees. 1. The Board may appoint, or empower the Chairman to appoint, from its members such subcommittees as it may deem necessary for the expeditious handling of the affairs of the Board and may assign to standing committees such ministerial duties as the Board may de…

5-155. Fidelity Bonds. All officers and employees of the Board who handle funds belonging to or under the control of the Board shall be placed under a Fidelity Bond issued by a company authorized to do business in the State of South Carolina in an amount to be fixed by the Commis…