South Carolina § 40-2-245 - Requirements to practice if licensed out of state.

§ 40-2-245. Requirements to practice if licensed out of state.

(A) An individual whose principal place of business is outside this State is presumed to have qualifications equivalent to this state's requirements if the individual:

(1) has successfully passed the Uniform CPA Examination;

(2) holds an active certificate, license, or permit issued pursuant to the laws of any state, territory of the United States, the District of Columbia, or any foreign authority recognized by the International Qualifications Appraisal Board under a Mutual Recognition Agreement; and

(3) is legally authorized to practice in the jurisdiction where the existing certificate, license, or permit is held.

(B) Such individual may exercise all privileges of a licensee in this State without obtaining a license pursuant to Section 40-2-35 if the individual meets the requirements contained in subsection (A).

(C) Notwithstanding any other provision of law, an individual offering or rendering professional services in this State, whether in person, by mail, telephone, or electronic means, shall be granted practice privileges in this State subject to the conditions contained in subsection (A). No notice, fee, or other submission is required for the individual to practice pursuant to these privileges.

(D) By exercising practice privileges pursuant to this section, an individual licensee or holder of a permit or certificate to practice from another jurisdiction, along with the firm employing that licensee or permit or certificate holder:

(1) consents to the personal and subject matter jurisdiction of the board and its disciplinary authority;

(2) agrees to comply with the regulations and provisions of this section;

(3) agrees to cease offering or rendering professional services in this State, individually or on behalf of a firm, if their license, permit, or certificate from his principal jurisdiction is no longer valid;

(4) consents to service of an administrative notice of hearing at the board in the individual's principal jurisdiction should any action or proceeding be initiated by that board against the licensee.

(E) A licensee of this State who offers or renders services or uses the CPA title in another state shall be subject to disciplinary action in this State for any act committed in the other state that would subject the licensee to discipline if committed in this State. The board shall investigate any complaint made by the Board of Accountancy, or equivalent regulatory agency, in another state.

HISTORY: 2004 Act No. 289, SECTION 1; 2008 Act No. 351, SECTION 6; 2022 Act No. 174 (S.812), SECTION 1, eff May 16, 2022; 2025 Act No. 34 (S.176), SECTION 14, eff June 30, 2025.

Effect of Amendment

2022 Act No. 174, SECTION 1, rewrote the section.

2025 Act No. 34, SECTION 14, rewrote the section.