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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 40-2-560: Issuance of licenses.

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Where this section sits in the code
  1. Title 40 - PROFESSIONS AND OCCUPATIONS
  2. CHAPTER 2 Accountants
  3. ARTICLE 3 Regulation of Accounting Practitioners

(A) Licenses must be issued by the board to persons satisfying the requirements of Section 40-2-550 upon the payment of a license fee in an amount to be determined by the board.

(B) A licensee must file an application for renewal in accordance with Section 40-2-250.

(C) A partnership, firm, or registrant must file an application in accordance with Section 40-2-40 and Section 40-2-255.

(D) Legal entities, without payment of a permit fee, must meet the following standards:

(1) at least one owner must be an accounting practitioner of this State in good standing;

(2) each partner must be lawfully engaged in the practice, as defined in Section 40-2-520, in a state of the United States; and

(3) each resident manager in charge of an office must be an accounting practitioner of this State in good standing.

Collected 2026-09-02T07:19:59Z. Source file · JSON

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