South Carolina Code 40-2-245. Requirements to practice if licensed out of state
(B) Notwithstanding any other provision of law, an individual who offers or renders professional services, whether in person or by mail, telephone, or electronic means pursuant to this section is granted practice privileges in this State subject to the requirements of subsection (C). No notice, fee, or other submission may be required of the individual.
Terms Used In South Carolina Code 40-2-245
- Board: means the South Carolina Board of Accountancy. See South Carolina Code 40-2-20
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Firm: includes a person or persons practicing public accounting in the form of a proprietorship, partnership, limited liability partnership, limited liability company, or professional corporation or association. See South Carolina Code 40-2-20
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- License: means authorization to practice as issued under this chapter. See South Carolina Code 40-2-20
- Licensee: means the holder of a license. See South Carolina Code 40-2-20
- Principal place of business: means the office location designated by a licensee for the purposes of substantial equivalency and reciprocity. See South Carolina Code 40-2-20
- Professional: means arising out of or related to the specialized knowledge or skills associated with licensees. See South Carolina Code 40-2-20
- State: means any state of the United States, the District of Columbia, Puerto Rico, the United States Virgin Islands, the Commonwealth of the Northern Mariana Islands, and Guam; except that "this State" means the State of South Carolina. See South Carolina Code 40-2-20
- substantially equivalent: is a determination by the board or its designee that the education, examination, and experience requirements contained in the statutes and administrative rules of another jurisdiction are comparable to, or exceed the completion of, a baccalaureate or higher degree in an accounting concentration that includes one hundred fifty semester hours of education, at least one year of acceptable experience, and successful completion of the Uniform CPA Examination. See South Carolina Code 40-2-20
(C) An individual licensee or holder of a permit to practice in another state exercising the privilege afforded under this section and the firm that employs that licensee simultaneously consents, as a condition of exercising this privilege:
(1) to the personal and subject matter jurisdiction and disciplinary authority of the board;
(2) to comply with the provisions of this section and the regulations promulgated pursuant to this section;
(3) that in the event the license or permit to practice from the state of the individual’s principal place of business is no longer valid, to cease offering or rendering professional services in this State individually and on behalf of a firm; and
(4) to have an administrative notice of hearing served on the board in the individual’s principal state of business in any action or proceeding by this board against the licensee.
(D) A licensee of this State offering or rendering services or using his or her CPA title in another state is subject to disciplinary action in this State for an act committed in another state for which the licensee would be subject to discipline for an act committed in the other state. The board shall investigate any complaint made by the board of accountancy of another state.