Article 1 - REGULATION OF CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS
- Section 40-2-5 - Purpose of chapter
- Section 40-2-10 - South Carolina Board of Accountancy created; membership; terms; filling of vacancies; administrator
- Section 40-2-20 - Definitions
- Section 40-2-30 - Licensing or registration requirement; form for issuance of report by person other than CPA or PA; use of titles CPA and PA; exemptions
- Section 40-2-35 - Requirements for license to practice; fulfilling education, examinations, and experience requirements
- Section 40-2-40 - Grant or renewal of registration to practice as firm; qualifications for registration; changes in identities of partners or officers
- Section 40-2-70 - Powers and duties of board
- Section 40-2-80 - Investigations of complaints or other information suggesting violations; report
- Section 40-2-90 - Report of violations to board; hearing; notice to accused licensee or registrant
- Section 40-2-100 - Cease and desist order for conduct violating chapter; temporary restraining orders; injunctions
- Section 40-2-110 - Revocation, suspension, or probation of licensees; revocation of registration or limitation of scope of practice of firm
- Section 40-2-130 - Denial of authorization to practice
- Section 40-2-140 - Effect of prior criminal conviction on authorization to practice
- Section 40-2-150 - Surrender of license to practice while under investigation for violation; reinstatement
- Section 40-2-160 - Appeal
- Section 40-2-170 - Costs of investigation and prosecution
- Section 40-2-180 - Unpaid costs become judgment
- Section 40-2-190 - Disclosure of information communicated by client; ownership of statements, records, and working papers created by licensee; copies of client records and other documents
- Section 40-2-200 - Violations; penalty
- Section 40-2-210 - Cease and desist order for violation of licensing requirement; injunctions and restraining orders; penalty
- Section 40-2-240 - Licensing of persons licensed in another state
- Section 40-2-245 - Requirements to practice if licensed out of state
- Section 40-2-250 - Renewal of licenses; reinstatement of lapsed licenses
- Section 40-2-255 - Renewal of registration; peer reviews
- Section 40-2-270 - "Emeritus" status
- Section 40-2-275 - "Retired" status
- Section 40-2-330 - Severability
- Section 40-2-335 - Performance according to professional standards; misleading professional or firm names
- Section 40-2-340 - Omitted