Regulation of Certified Public Accountants and Public Accountants
40-2-5Purpose of chapter40-2-10South Carolina Board of Accountancy created; membership; terms; filling of vacancies; administrator40-2-20Definitions40-2-30Licensing or registration requirement; form for issuance of report by person other than CPA or PA; use of titles CPA and PA; exemptions40-2-35Requirements for license to practice; fulfilling education, examinations, and experience requirements40-2-40Grant or renewal of registration to practice as firm; qualifications for registration; changes in identities of partners or officers40-2-50 to 40-2-60Omitted by 2004 Act No. 289, Section 1, eff July 22, 200440-2-50Prohibited acts40-2-55Contingency fees or commissions; written contract40-2-60Licensing of professional associations40-2-70Powers and duties of board40-2-80Investigations of complaints or other information suggesting violations; report40-2-90Report of violations to board; hearing; notice to accused licensee or registrant40-2-100Cease and desist order for conduct violating chapter; temporary restraining orders; injunctions40-2-110Revocation, suspension, or probation of licensees; revocation of registration or limitation of scope of practice of firm40-2-120Omitted by 2004 Act No. 289, Section 1, eff July 22, 200440-2-130Denial of authorization to practice40-2-140Effect of prior criminal conviction on authorization to practice40-2-150Surrender of license to practice while under investigation for violation; reinstatement40-2-160Appeal40-2-170Costs of investigation and prosecution40-2-180Unpaid costs become judgment40-2-190Disclosure of information communicated by client; ownership of statements, records, and working papers created by licensee; copies of client records and other documents40-2-200Violations; penalty40-2-210Cease and desist order for violation of licensing requirement; injunctions and restraining orders; penalty40-2-220 to 40-2-230Omitted by 2004 Act No. 289, Section 1, eff July 22, 200440-2-220Record of certificates40-2-230Effect of article on persons holding certificates on July 1, 196540-2-240Licensing of persons licensed in another state40-2-245Requirements to practice if licensed out of state40-2-250Renewal of licenses; reinstatement of lapsed licenses40-2-255Renewal of registration; peer reviews40-2-270"Emeritus" status40-2-275"Retired" status40-2-280 to 40-2-320Omitted by 2004 Act No. 289, Section 1, eff July 22, 200440-2-280Revocation of certificate or license40-2-290Disciplinary action40-2-300Revocation or suspension of registration or license of partnership40-2-310Proceedings before board40-2-320Issuance, reissuance or modification of revoked or suspended certificate or license40-2-330Severability40-2-335Performance according to professional standards; misleading professional or firm names40-2-340OmittedRepealed40-2-350 to 40-2-380Omitted by 2004 Act No. 289, Section 1, eff July 22, 200440-2-350Injunctive relief40-2-360Effect of statements, records, etc. made by accountant40-2-370Construction of statutes or regulations40-2-380Promulgation of regulations