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IntroducedJan 14, 2025
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Passed SenateMar 12, 2025
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Passed HouseMay 02, 2025
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Signed into Law
AN ACT TO AMEND THE SOUTH CAROLINA CODE OF LAWS BY AMENDING SECTION 40-2-30, RELATING TO REQUIREMENTS FOR USE OF PROFESSIONAL DESIGNATIONS FOR CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTS, SO AS TO APPLY THESE REQUIREMENTS TO USAGES IN ELECTRONIC FILES AND METADATA; BY AMENDING SECTION 40-2-35, RELATING TO REQUIREMENTS FOR LICENSURE BY THE BOARD OF ACCOUNTANCY, SO AS TO REVISE THE EDUCATIONAL AND EXPERIENCE REQUIREMENTS, TO REVISE REQUIREMENTS CONCERNING THE UNIFORM CERTIFIED PUBLIC ACCOUNTANT EXAM REQUIREMENTS; BY AMENDING SECTION 40-2-40, RELATING TO ENTITIES REQUIRED TO REGISTER WITH THE BOARD TO PRACTICE AS CERTIFIED PUBLIC ACCOUNTING FIRMS, SO AS TO REQUIRE SUCH REGISTRATION OF FIRMS THAT PERFORM COMPILATION SERVICES, AND TO PROVIDE OWNERSHIP OF SUCH FIRMS MAY BE HELD THROUGH A REVOCABLE GRANTOR TRUST; BY AMENDING SECTION 40-2-70, RELATING TO POWERS AND DUTIES OF THE BOARD, SO AS TO ADD REVIEW AND PROVIDE INPUT ON PROPOSED LEGISLATIVE CHANGES RELATED TO THE PRACTICE OF ACCOUNTING AS A POWER OF THE BOARD; BY AMENDING SECTION 40-2-80, RELATING TO INVESTIGATIONS OF COMPLAINTS OR OTHER INFORMATION SUGGESTING VIOLATIONS, SO AS TO PROVIDE INSPECTOR-INVESTIGATORS MUST HAVE BEEN LICENSED AS CERTIFIED PUBLIC ACCOUNTANTS FOR AT LEAST THE PREVIOUS FIVE YEARS; BY AMENDING SECTION 40-2-240, RELATING TO REQUIREMENTS FOR PERSONS LICENSED IN OTHER JURISDICTIONS TO OBTAIN LICENSURE BY THE BOARD, SO AS TO PROVIDE RECIPROCITY LICENSURE REQUIREMENTS; AND BY AMENDING SECTION 40-2-245, RELATING TO REQUIREMENTS FOR PERSONS LICENSED IN OTHER JURISDICTIONS TO PRACTICE IN THIS STATE WITHOUT LICENSURE BY THE BOARD, SO AS TO REVISE THE REQUIREMENTS; AND BY REPEALING SECTION 40-2-20(18) RELATING TO DEFINITIONS CONCERNING THE BOARD OF ACCOUNTANCY, SECTION 40-2-35(H) RELATING TO REQUIREMENTS FOR LICENSURE BY THE BOARD OF ACCOUNTANCY, AND SECTION 40-2-35(I) RELATING TO RELATING TO REQUIREMENTS FOR LICENSURE BY THE BOARD OF ACCOUNTANCY. - RATIFIED TITLE
Last Action See all actions
legislature • May 08, 2025: Ratified R 52
Latest Bill Text See all bill texts
Summary/Bill Text
Comments on S 176
Tweets
Whip Lists
Sponsors
Votes
YES: 41
- Adams, Brian
- Alexander, Thomas C.
- Bennett, Sean M.
- Blackmon, Allen
- Cash, Richard J.
- Chaplin, JD
- Climer, Wes
- Corbin, Thomas D.
- Cromer, Ronnie W.
- Davis, Tom
- Devine, Tameika Isaac
- Elliott, Jason
- Fernandez, Tom
- Gambrell, Michael W.
- Garrett, Billy
- Goldfinch, Stephen L.
- Graham, Jeffrey R.
- Grooms, Lawrence K.
- Hembree, Greg
- Jackson, Darrell
- Johnson, Michael
- Kennedy, Carlisle
- Kimbrell, Josh
- Matthew W. "Matt" Leber
- Massey, A. Shane
- Matthews, Margie Bright
- Nutt, Roger A.
- Ott, Russell L.
- Peeler, Harvey S., Jr.
- Rankin, Luke A.
- Reichenbach, Mike
- Rice, Rex F.
- Sabb, Ronnie A.
- Stubbs, Everett
- Sutton, Ed
- Deon T. Tedder
- Turner, Ross
- Verdin, Daniel B., III
- Walker, Overture
- Williams, Kent M.
- Young, Tom, Jr.
NO: 0
YES: 111
- Alexander, Terry
- Anderson, Carl L.
- Atkinson, Lucas
- Bailey, William H.
- Ballentine, Nathan
- Bamberg, Justin T.
- Bannister, Bruce W.
- Bauer, Heather
- Beach, Thomas
- Bernstein, Beth E.
- Bowers, Phillip
- Bradley, Jeffrey A.
- Gary S. Brewer, Jr.
- Brittain, Thomas C., Jr.
- Burns, James Mikell
- Bustos, Joseph M.
- Calhoon, Paula Rawl
- Caskey, Micajah P., IV
- Donald G. "Don" Chapman
- Chumley, William M.
- Clyburn, William
- Cobb-Hunter, Gilda
- Collins, Neal A.
- Cox, Bobby J.
- Cox, Brandon L.
- Crawford, Heather Ammons
- Cromer, April
- Davis, Sylleste H.
- Duncan, Adam L.
- Edgerton, Sarita L.
- Erickson, Shannon S.
- Frank, Stephen
- Gagnon, Craig A.
- Garvin, Kambrell H.
- Gatch, Gil
- Gibson, Daniel
- Gilliam, Leon D.
- Gilliard, Wendell G.
- Govan, Jerry N., Jr.
- Grant, Hamilton R.
- Thomas Duval "Val" Guest, Jr.
- Haddon, Patrick B.
- William "Bill" Hager
- Robert J. "Rob" Harris
- Hart, Christopher R.
- Thomas F. "Tom" Hartnett, Jr.
- Hartz, Charles V.
- Hayes, Jackie E.
- Henderson-Myers,, Rosalyn D., Ph.D. Herbkersman, William G.
- Hewitt, Lee
- Hiott, David R.
- Hixon, William M.
- Holman, Harriet A.
- Huff, William C.
- Johnson, Jeffrey E.
- Johnson, Jermaine L., Sr.
- Jones, Wendell K.
- Jordan, Wallace H., Jr.
- John Gregory "Jay" Kilmartin
- Kirby, Roger K.
- Landing, Kathy
- Lawson, M. Brian
- Ligon, Thomas R.
- Long, Steven Wayne
- Lowe, Phillip D.
- Luck, Jason S.
- Magnuson, Josiah
- Martin, David
- May, Robert J., III
- Donald Ryan McCabe, Jr.
- McCravy, John R., III
- McDaniel, Annie E.
- McGinnis, Timothy A.
- Mitchell, Cody T.
- Montgomery, W. Scott, IV
- Moore, Travis A.
- Morgan, T. Alan, Jr.
- James M. "Mike" Neese
- Newton, Brandon
- Newton, Wm. Weston J.
- Oremus, Melissa Lackey
- Pace, Jordan S.
- Pedalino, Fawn M.
- Rankin, Luke S.
- Reese, Robert T.
- Rivers, Michael F., Sr.
- Robbins, Robby
- Rose, Seth
- Rutherford, J. Todd
- Sanders, Richard B.
- Schuessler, Carla
- Sessions, Heath
- Smith, G. Murrell, Jr.
- Smith, Marvin
- Spann-Wilder, Tiffany
- Stavrinakis, Leonidas E.
- Taylor, Bill
- Teeple, James E.
- Terribile, Jackie R.
- Vaughan, David
- Waters, Courtney S.
- Weeks, J. David
- Wetmore, Elizabeth
- Joseph S. "Joe" White
- Whitmire, William R.
- Wickensimer, Paul B.
- Williams, Robert Q.
- Willis, Mark N.
- Wooten, Chris
- Yow, Richard L.
NO: 0
NOT VOTING: 6
- Dillard, Chandra E.
- Forrest, Cally R., Jr.
- Guffey, Brandon
- Hardee, Kevin
- Howard, Leon
- Moore, JA
EXCUSED: 6
Actions
- May 08, 2025 | legislature
- Ratified R 52
- May 06, 2025 | Senate
- Concurred in House amendment and enrolled
- May 02, 2025 | House
- Read third time and returned to Senate with amendments
- May 05, 2025 | legislature
- Scrivener's error corrected
- May 01, 2025 | House
- Amended
- Read second time
- Roll call Yeas-111 Nays-0
- Unanimous consent for third reading on next legislative day
- Apr 30, 2025 | House
- Committee report: Favorable with amendment Labor, Commerce and Industry
- Apr 09, 2025 | legislature
- Scrivener's error corrected
- Apr 01, 2025 | legislature
- Scrivener's error corrected
- Mar 20, 2025 | House
- Introduced and read first time
- Referred to Committee on Labor, Commerce and Industry
- Mar 12, 2025 | Senate
- Read third time and sent to House
- Mar 12, 2025 | legislature
- Scrivener's error corrected
- Mar 11, 2025 | Senate
- Committee Amendment Adopted
- Amended
- Roll call Ayes-41 Nays-0
- Mar 05, 2025 | legislature
- Scrivener's error corrected
- Feb 26, 2025 | Senate
- Committee report: Favorable with amendment Labor, Commerce and Industry
- Jan 14, 2025 | Senate
- Introduced and read first time
- Referred to Committee on Labor, Commerce and Industry
Bill Texts
- 1/14/2025HTML
- 2/26/2025HTML
- 2/26/2025-AHTML
- 3/5/2025HTML
- 3/11/2025HTML
- 3/12/2025HTML
- 3/12/2025-AHTML
- 4/1/2025HTML
- 4/9/2025HTML
- 4/30/2025HTML
- 5/1/2025HTML
- 5/5/2025HTML
- Latest VersionHTML
- Senate Labor, Commerce & Industry Committee Amendment (03/04/2025)HTML
- Senate Amendment number 2 (03/11/2025)HTML
- House Amendment number 1 (05/01/2025)HTML
Documents