If your business changes ownership, you are responsible for recording and reporting work-related injuries and illnesses only for that period of the year during which you owned the establishment. You must transfer the Subarticle 3 records to the new owner. The new owner must save all records of the establishment kept by the prior owner, as required by 71-333 of this Part, but need not update or correct the records of the prior owner. (Cross Reference: 1904.34).
S.C. Code Regs. § 71-334