S.C. Code Ann. § 39-80-70: Annual public report.

(A) Annually, on or before July first, the covered online service must issue a public report prepared by an independent third-party auditor that contains a detailed description of the covered online service as it pertains to minors, including its covered design features, its use of personal data, and its business practices as they pertain to minors. The public report must be submitted to the Attorney General who shall post it in a prominent place on his internet website. Each report must include:

(1) the purpose of the covered online service;

(2) the extent to which the covered online service is likely to be accessed by minors;

(3) an accounting of the total number and types of reports generated pursuant to Section 39-80-60(A) and assessment of how those reports were handled, if known;

(4) whether, how, and for what purpose the covered online services collects or processes minors' personal data and sensitive personal data;

(5) the design safety for minors, the privacy protections for minors, and the parental tools that the covered online entity has adopted;

(6) whether and how the covered online service uses covered designed features;

(7) the covered online service's process for handling data access, deletion, and correction requests for a minor's data;

(8) age verification or estimation methods used; and

(9) description of algorithms used by the covered online service.

(B) Independent auditors that prepare reports required under this section are required to follow inspection and consultation practices designed to ensure that reports are comprehensive and accurate, and that the reports are prepared in consultation with experts on minors' use of covered online services.

(C) Covered online services are required to provide independent auditors that prepare reports required under this section full and complete cooperation and access to information and operations required to ensure that the report is comprehensive and accurate.