South Carolina § 40-2-510 Persons considered to be engaged in practice.

South Carolina Statutes

§ 40-2-510 — Persons considered to be engaged in practice.

South Carolina § 40-2-510

Title 40PROFESSIONS AND OCCUPATIONS

Ch. 2ACCOUNTANTS

This text of South Carolina § 40-2-510 (Persons considered to be engaged in practice.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.C. Code Ann. § 40-2-510 (2026).

Text

A person, firm, or professional association not exempt under Section 40-2-530 is considered to be engaged in the practice of offering to render and rendering to the public the services which are regulated by this article if the person, firm, or professional association:

(1)offers to prospective clients in South Carolina to perform for compensation one or more of these services:

(a)the development, recording, analysis, or presentation of financial information including, but not limited to, the preparation of financial statements; or (b) advice or assistance in regard to accounting controls, systems, and procedures; and (2) in any manner holds himself or itself out to the public in South Carolina as skilled in one or more of the types of services described in item (1).

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A person, firm, or professional association not exempt under Section 40-2-530 is considered to be engaged in the practice of offering to render and rendering to the public the services which are regulated by this article if the person, firm, or professional association: (1) offers to prospective clients in South Carolina to perform for compensation one or more of these services: (a) the development, recording, analysis, or presentation of financial information including, but not limited to, the preparation of financial statements; or (b) advice or assistance in regard to accounting controls, systems, and procedures; and (2) in any manner holds himself or itself out to the public in South Carolina as skilled in one or more of the types of services described in item (1).

Legislative History

HISTORY: 1996 Act No. 453, SECTION 1; 2004 Act No. 289, SECTION 1; 2022 Act No. 174 (S.812), SECTION 1, eff May 16, 2022. Effect of Amendment 2022 Act No. 174, SECTION 1, reenacted the section with no apparent change.