South Carolina § 40-2-510 - Persons considered to be engaged in practice.
Full text of South Carolina South Carolina Code of Laws § 40-2-510 — Persons considered to be engaged in practice., with citation guidance and answers to common questions.
§ 40-2-510. Persons considered to be engaged in practice.
A person, firm, or professional association not exempt under Section 40-2-530 is considered to be engaged in the practice of offering to render and rendering to the public the services which are regulated by this article if the person, firm, or professional association:
(1) offers to prospective clients in South Carolina to perform for compensation one or more of these services:
(a) the development, recording, analysis, or presentation of financial information including, but not limited to, the preparation of financial statements; or
(b) advice or assistance in regard to accounting controls, systems, and procedures; and
(2) in any manner holds himself or itself out to the public in South Carolina as skilled in one or more of the types of services described in item (1).
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, reenacted the section with no apparent change.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 40-2-510
What does South Carolina Code of Laws § 40-2-510 cover?
Section 40-2-510 ("Persons considered to be engaged in practice.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 40-2-510?
A common citation format is "South Carolina Code of Laws § 40-2-510" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 40-2-510 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.