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republic-os/legislation/us/states/sc/2025-2026/s-176.md
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Fabio df176ce612 Legislation: batch D — NY OH OK OR PA RI SC SD TX UT 
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 17:28:03 -04:00

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type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
type title description jurisdiction legislature session identifier citation classification subjects status primary_sponsors version_count action_count vote_count first_action last_action source source_identifier source_url source_hash vintage source_snapshot retrieved_at confidence tags
Bill Certified Public Accountants 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; 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 REQUIREMENTS FOR LICENSURE BY THE BOARD OF ACCOUNTANCY. - RATIFIED TITLE us/states/sc South Carolina General Assembly 2025-2026 S 176 South Carolina S 176 (2025-2026)
bill
enacted
Climer
13 25 2 2025-01-14 2025-05-19 openstates ocd-bill/d239a474-7afb-4dd7-91fd-d0e085f7e344 https://www.scstatehouse.gov/billsearch.php?billnumbers=176&session=126&summary=B d5777e9a231d191a464e8a8aca7288d59873a9422e725cd00c141d94f6f08b3c 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-sc

South Carolina S 176 (2025-2026) — Certified Public Accountants

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; 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 REQUIREMENTS FOR LICENSURE BY THE BOARD OF ACCOUNTANCY. - RATIFIED TITLE

Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

  1. Filed (filed) — source
  2. 01/14/2025 (committee substitute) — source
  3. 02/26/2025 (committee substitute) — source
  4. 02/26/2025-A (committee substitute) — source
  5. 03/05/2025 (committee substitute) — source
  6. 03/11/2025 (committee substitute) — source
  7. 03/12/2025 (committee substitute) — source
  8. 03/12/2025-A (committee substitute) — source
  9. 04/01/2025 (committee substitute) — source
  10. 04/09/2025 (committee substitute) — source
  11. 04/30/2025 (committee substitute) — source
  12. 05/01/2025 (committee substitute) — source
  13. 05/05/2025 (committee substitute) — source

Votes

  • 2nd Reading — 41–0 (pass) · upper
  • Passage of Bill — 111–0 (pass) · lower

Sponsors

  • Climer — primary (person)

Timeline

The legislative action history — every referral, reading, and vote.

  • 2025-01-14 Introduced and read first time introduction, reading-1
  • 2025-01-14 Referred to Committee on Labor, Commerce and Industry referral-committee
  • 2025-02-26 Committee report: Favorable with amendment Labor, Commerce and Industry committee-passage-favorable
  • 2025-03-05 Scrivener's error corrected
  • 2025-03-11 Committee Amendment Adopted amendment-passage
  • 2025-03-11 Amended amendment-passage
  • 2025-03-11 Roll call Ayes-41 Nays-0
  • 2025-03-12 Scrivener's error corrected
  • 2025-03-12 Read third time and sent to House passage, reading-3
  • 2025-03-20 Introduced and read first time introduction, reading-1
  • 2025-03-20 Referred to Committee on Labor, Commerce and Industry referral-committee
  • 2025-04-01 Scrivener's error corrected
  • 2025-04-09 Scrivener's error corrected
  • 2025-04-30 Committee report: Favorable with amendment Labor, Commerce and Industry committee-passage-favorable
  • 2025-05-01 Amended amendment-passage
  • 2025-05-01 Read second time reading-2
  • 2025-05-01 Roll call Yeas-111 Nays-0
  • 2025-05-01 Unanimous consent for third reading on next legislative day
  • 2025-05-05 Scrivener's error corrected
  • 2025-05-02 Read third time and returned to Senate with amendments passage, reading-3
  • 2025-05-06 Concurred in House amendment and enrolled
  • 2025-05-08 Ratified R 52
  • 2025-05-12 Signed By Governor executive-signature
  • 2025-05-19 Effective date 06/30/25
  • 2025-05-19 Act No. 34

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/d239a474-7afb-4dd7-91fd-d0e085f7e344. Confidence: reported (aggregated from official South Carolina legislature records).

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