Fabio
95 lines
8.4 KiB
Markdown
95 lines
8.4 KiB
Markdown
---
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type: "Bill"
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title: "Certified Public Accountants"
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description: "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"
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jurisdiction: "us/states/sc"
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legislature: "South Carolina General Assembly"
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session: "2025-2026"
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identifier: "S 176"
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citation: "South Carolina S 176 (2025-2026)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Climer"]
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version_count: 13
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action_count: 25
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vote_count: 2
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first_action: "2025-01-14"
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last_action: "2025-05-19"
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source: "openstates"
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source_identifier: "ocd-bill/d239a474-7afb-4dd7-91fd-d0e085f7e344"
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source_url: "https://www.scstatehouse.gov/billsearch.php?billnumbers=176&session=126&summary=B"
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source_hash: "d5777e9a231d191a464e8a8aca7288d59873a9422e725cd00c141d94f6f08b3c"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-sc"]
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---
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# South Carolina S 176 (2025-2026) — Certified Public Accountants
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Filed** (filed) — [source](https://www.scstatehouse.gov/sess126_2025-2026/bills/176.htm)
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2. **01/14/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250114.htm)
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3. **02/26/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250226.htm)
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4. **02/26/2025-A** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250226a.htm)
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5. **03/05/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250305.htm)
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6. **03/11/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250311.htm)
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7. **03/12/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250312.htm)
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8. **03/12/2025-A** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250312a.htm)
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9. **04/01/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250401.htm)
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10. **04/09/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250409.htm)
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11. **04/30/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250430.htm)
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12. **05/01/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250501.htm)
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13. **05/05/2025** (committee substitute) — [source](https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250505.htm)
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## Votes
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- 2nd Reading — **41–0** (pass) · upper
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- Passage of Bill — **111–0** (pass) · lower
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## Sponsors
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- Climer — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-01-14** Introduced and read first time `introduction, reading-1`
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- **2025-01-14** Referred to Committee on Labor, Commerce and Industry `referral-committee`
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- **2025-02-26** Committee report: Favorable with amendment Labor, Commerce and Industry `committee-passage-favorable`
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- **2025-03-05** Scrivener's error corrected
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- **2025-03-11** Committee Amendment Adopted `amendment-passage`
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- **2025-03-11** Amended `amendment-passage`
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- **2025-03-11** Roll call Ayes-41 Nays-0
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- **2025-03-12** Scrivener's error corrected
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- **2025-03-12** Read third time and sent to House `passage, reading-3`
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- **2025-03-20** Introduced and read first time `introduction, reading-1`
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- **2025-03-20** Referred to Committee on Labor, Commerce and Industry `referral-committee`
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- **2025-04-01** Scrivener's error corrected
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- **2025-04-09** Scrivener's error corrected
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- **2025-04-30** Committee report: Favorable with amendment Labor, Commerce and Industry `committee-passage-favorable`
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- **2025-05-01** Amended `amendment-passage`
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- **2025-05-01** Read second time `reading-2`
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- **2025-05-01** Roll call Yeas-111 Nays-0
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- **2025-05-01** Unanimous consent for third reading on next legislative day
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- **2025-05-05** Scrivener's error corrected
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- **2025-05-02** Read third time and returned to Senate with amendments `passage, reading-3`
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- **2025-05-06** Concurred in House amendment and enrolled
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- **2025-05-08** Ratified R 52
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- **2025-05-12** Signed By Governor `executive-signature`
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- **2025-05-19** Effective date 06/30/25
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- **2025-05-19** Act No. 34
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/d239a474-7afb-4dd7-91fd-d0e085f7e344`. Confidence: reported (aggregated from official South Carolina legislature records).
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