S.C. Code Ann. § 40-2-50 – Prohibited acts

(A) No person may sign or affix his name or any trade or assumed name used by him in his profession or business, or a partnership name, with wording indicating that he is a certified public accountant or public accountant, or that the partnership is composed of certified public accountants or public accountants, or with any wording indicating that he has, or the partnership is composed of persons having, expert knowledge in accounting or auditing, to any opinion or certificate attesting in any way to the reliability of a representation in regard to a person or organization embracing financial information or facts respecting compliance with conditions established by law or contract including, but not limited to, statutes, ordinances, regulations, grants, loans, and appropriations, unless he or it holds a certificate of registration or license issued pursuant to this article. This subsection does not prohibit an officer, employee, partner, or principal of an organization from affixing his signature to a statement or report in reference to the financial affairs of the organization with any wording designating the position, title, or office which he holds in the organization, and this subsection does not prohibit an act of a public official or public employee in the performance of his duties.
(B) No person, not registered or licensed under this article, may sign or affix the name of a professional association with wording indicating that it is a professional association performing services as accountants or auditors or composed of accountants or auditors or persons having expert knowledge in accounting or auditing, to an opinion or certificate attesting in any way to the existence or nonexistence of facts in regard to a person or organization including, but not limited to, facts relating to financial position and results of operations and facts relating to compliance with a contract, law, ordinance, or regulation.
(C) No person, partnership, or professional association not registered or licensed under this article may permit his or its name to be associated with statements purporting to show financial position or results of operations in regard to a person or organization in a manner as to imply that he has, or it is composed of, persons having expert knowledge in accounting or auditing, or in a manner as to state or imply that he or it is licensed under Article 3 unless he or it declaims an opinion on the statements and in connection with the statements indicates clearly that the statements were not audited by him or it and that he or it is prohibited by law from expressing an opinion on the statements. This subsection does not require an officer, employee, partner, or principal of an organization affixing his signature to a statement or report in reference to the financial affairs of the organization with wording designating the position, title, or office which he holds in the organization to state a disclaimer, and this subsection does not apply to an act of a public official or public employee in the performance of his duties.
(D) No person or partnership, not registered or licensed under this article, and no professional association, may hold himself or itself out to the public as an "accountant" or "auditor" by use of a title composed of or indicating either or both by words on a sign, card, letterhead, or in an advertisement or directory, without plainly indicating that the person, partnership, or professional association does not hold a registration or license. This subsection does not prohibit an officer, employee, partner, or principal of an organization from describing himself by the position, title, or office he holds in the organization, and this subsection does not prohibit any act of a public official or public employee in the performance of his duties.
(E) No person, partnership, or professional association shall assume or use the title or designation "certified accountant", "chartered accountant", "enrolled accountant", "licensed accountant", "registered accountant", or any other title or designation likely to be confused with "certified public accountant" or "public accountant", or any of the abbreviations "CA", "AP", "EA", "RA", or "LA", or similar abbreviations likely to be confused with "CPA" or "PA". A person or partnership registered or licensed under this article as a certified public accountant or public accountant or as a firm of certified public accountants or public accountants may hold himself or itself out to the public as an "accountant" or "auditor" or as a firm of accountants or auditors.
A person admitted to practice before the Internal Revenue Service as an enrolled agent or an enrolled actuary may use the abbreviation "EA".