{"data":{"id":"us-sc/s.c.-code-ann.-40-2-610","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 40-2-610","heading":"Disclaimer.","body":"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:\n\"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\".","path":["Title 40 - PROFESSIONS AND OCCUPATIONS","CHAPTER 2 Accountants","ARTICLE 3 Regulation of Accounting Practitioners"],"source_url":"https://www.scstatehouse.gov/code/t40c002.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T07:19:59Z","sha256":"e856f261c6646fa5d4aaa9c05f47f58ad9c7ff1a81793a3ada29c4bbfb914de3","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-40-2-600","next":"us-sc/s.c.-code-ann.-40-3-5"},"notice":"GroundRules: Original legal text. Not legal advice."}