South Carolina Senate Bill 176

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Completed Legislative Action
Sponsorship: Partisan Bill (Republican 1)
Status: Passed on May 19 2025 - 100% progression
Action: 2025-05-19 - Act No. 34
Text: Latest bill text (Amended) [HTML]

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

Certified Public Accountants

Sen. Wes Climer [R]

2025-05-01 - House - House: Passage Of Bill (Y: 111 N: 0 NV: 6 Abs: 6) [PASS]
2025-03-11 - Senate - Senate: 2nd Reading (Y: 41 N: 0 NV: 0 Abs: 5) [PASS]

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

Chapter	Article	Section	Citation Type	Statute Text
40	2	20	(n/a)	See Bill Text
40	2	240	(n/a)	See Bill Text
40	2	245	(n/a)	See Bill Text
40	2	30	(n/a)	See Bill Text
40	2	35	(n/a)	See Bill Text
40	2	40	(n/a)	See Bill Text
40	2	70	(n/a)	See Bill Text
40	2	80	(n/a)	See Bill Text

Type	Source
Summary	https://www.scstatehouse.gov/billsearch.php?billnumbers=0176&session=126&summary=B
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250114.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250226.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250226A.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250305.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250311.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250312.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250312A.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250401.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250409.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250430.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250501.htm
Text	https://www.scstatehouse.gov/sess126_2025-2026/prever/176_20250505.htm
Supplement	https://www.scstatehouse.gov/sess126_2025-2026/fiscalimpactstatements/S0176%202025-01-14%20introduced.pdf
Roll Call	https://www.scstatehouse.gov/votehistory.php?KEY=25528
Roll Call	https://www.scstatehouse.gov/votehistory.php?KEY=26088