62 chapters · 1,957 sections in this title.
S.C. Code Ann. § 40-2-335 Performance according to professional standards; misleading professional or firm names
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(A) Licensed certified public accountants/public accountants performing or supervising the performance of attest or compilation services must provide those services in accordance with professional standards. (B) A person holding a license or firm holding a registration under this…
S.C. Code Ann. § 40-2-35 Requirements for license to practice; fulfilling education, examinations, and experience requirements
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(A) The board shall grant a license to practice as a certified public accountant to persons who make application and provide the following: (1) evidence of good moral character, which includes a lack of a history of: (a) any conviction of a felony that has an element of dishonest…
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
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(A) The board shall grant or renew a registration to practice as a firm to applicants that demonstrate their qualifications in accordance with this section. (B) The following must hold a registration issued pursuant to this section: (1) a firm with an office in this State perform…
S.C. Code Ann. § 40-2-5 Purpose of chapter
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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…