S.C. Code § 40-2-610
Current through 2024 Act No. 225.
An accounting practitioner or firm of accounting practitioners is permitted to associate his or the firm's name with compiled financial statements as defined by SSARS, provided that a disclaimer is used that complies with the most recent version of SSARS and that a statement in the report provides:
"I / we have not audited or reviewed the accompanying financial statements, and I am / we are prohibited by law from expressing an opinion on them".
S.C. Code § 40-2-610