South Carolina § 40-2-520 Unlicensed practice.

South Carolina Statutes

§ 40-2-520 — Unlicensed practice.

South Carolina § 40-2-520

Title 40PROFESSIONS AND OCCUPATIONS

Ch. 2ACCOUNTANTS

This text of South Carolina § 40-2-520 (Unlicensed 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. § 40-2-520 (2026).

Text

(A)No professional association, person, partnership, or other legal entity, other than a person, partnership, or other legal entity holding a permit to practice issued pursuant to this article, may engage in the practice defined in Section 40-2-510 unless he or it plainly indicates on all signs, cards, letterheads, advertisements, and directories used to disclose his or its practice or business that he or it does not hold a license to practice under this article.

(B)No professional association, person, partnership, or other legal entity, other than a person, partnership, or other legal entity holding a permit to practice issued pursuant to this article, may assume or use the title or designation "Accounting Practitioner" or any other title, designation, words, letters, abbreviation, sign

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(A) No professional association, person, partnership, or other legal entity, other than a person, partnership, or other legal entity holding a permit to practice issued pursuant to this article, may engage in the practice defined in Section 40-2-510 unless he or it plainly indicates on all signs, cards, letterheads, advertisements, and directories used to disclose his or its practice or business that he or it does not hold a license to practice under this article. (B) No professional association, person, partnership, or other legal entity, other than a person, partnership, or other legal entity holding a permit to practice issued pursuant to this article, may assume or use the title or designation "Accounting Practitioner" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is an accounting practitioner or that the partnership is composed of accounting practitioners or that the person, partnership, professional association, or other legal entity is authorized under this article to engage in the practice defined under Section 40-2-510.

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, in (A) and (B), substituted "partnership, or other legal entity other than a person, partnership, or other legal entity" for "or partnership, other than a person or partnership"; and in (B), substituted "professional association, or other legal entity" for "or professional association".