Terms Used In South Carolina Code 40-2-140

  • Board: means the South Carolina Board of Accountancy. See South Carolina Code 40-2-20
  • Conviction: A judgement of guilt against a criminal defendant.
A person may not be refused an authorization to practice, pursue, or engage in accounting solely because of a prior criminal conviction unless the criminal conviction directly relates to accounting for which the authorization to practice is sought. However, the board may refuse an authorization to practice if, based upon all information available, including the applicant’s record of prior convictions, the board finds that the applicant is unfit or unsuited to engage in accounting.