Viewing an earlier, undated versionView current (A) It is unlawful for a person to hold himself out as a certified public accountant or to use the title "certified public accountant" or the designation "CPA" in this State unless the person has obtained a certificate of registration from the South Carolina Board of Accountancy as provided in this article. It is unlawful for a partnership to hold itself out as a partnership of certified public accountants unless it is registered with the South Carolina Board of Accountancy and:
- (1) at least one general partner is a certified public accountant of this State in good standing;
- (2) each resident manager in charge of an office of the firm in this State is a certified public accountant of this State in good standing. Application for registration must be made upon the affidavit of a general partner of the partnership who is a certified public accountant of this State in good standing. The board shall determine whether the applicant is eligible for registration. A partnership which is registered may use the words "certified public accountants" or the designation "CPA's" in connection with its partnership name. Notification must be given the board, within one month, after the admission to or withdrawal of a partner from a registered partnership.
- (B) No person may assume or use the title or designation "certified public accountant" in conjunction with names indicating or implying that there is a partnership or in conjunction with the designation "and Company" or "and Co." or a similar designation if there is in fact no bona fide partnership; however, a sole proprietor or partnership lawfully using that title or designation in conjunction with names or designation on July 1, 1965, may continue to do so if the person or partnership otherwise complies with this article.