SC S 176
enactedCertified Public Accountants
South Carolina · 2026 Regular Session · upper
Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.
Quick answers
Did SC S 176 pass?
Yes. SC S 176 has been enacted into law. Latest recorded action (2025-05-19): Act No. 34
What is SC S 176 about?
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
Who sponsors SC S 176?
Climer is the primary sponsor of SC S 176.
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
- Introduced
- 2025-01-14
- Latest action
- 2025-05-19 — Act No. 34
- Bill type
- bill
- Last updated
- —
Sponsors
- Climerprimary
Committees
Not provided by source.
Action timeline
Newest first
2025-05-19
Act No. 34
2025-05-19
Effective date 06/30/25
2025-05-12
Signed By Governor
executive-signature
2025-05-08
Ratified R 52
2025-05-06
Concurred in House amendment and enrolled
2025-05-05
Scrivener's error corrected
2025-05-02
Read third time and returned to Senate with amendments
passage,reading-3
2025-05-01
Unanimous consent for third reading on next legislative day
2025-05-01
Roll call Yeas-111 Nays-0
2025-05-01
Read second time
reading-2
2025-05-01
Amended
amendment-passage
2025-04-30
Committee report: Favorable with amendment Labor, Commerce and Industry
committee-passage-favorable
2025-04-09
Scrivener's error corrected
2025-04-01
Scrivener's error corrected
2025-03-20
Referred to Committee on Labor, Commerce and Industry
referral-committee
2025-03-20
Introduced and read first time
introduction,reading-1
2025-03-12
Read third time and sent to House
passage,reading-3
2025-03-12
Scrivener's error corrected
2025-03-11
Roll call Ayes-41 Nays-0
2025-03-11
Amended
amendment-passage
2025-03-11
Committee Amendment Adopted
amendment-passage
2025-03-05
Scrivener's error corrected
2025-02-26
Committee report: Favorable with amendment Labor, Commerce and Industry
committee-passage-favorable
2025-01-14
Referred to Committee on Labor, Commerce and Industry
referral-committee
2025-01-14
Introduced and read first time
introduction,reading-1
Versions
Documents
Votes
2nd Reading
2025-03-11 · pass · 41-0
Member-level votes (46)
- Adams, Brian: yes
- Alexander, Thomas C.: yes
- Bennett, Sean M.: yes
- Blackmon, Allen: yes
- Cash, Richard J.: yes
- Chaplin, JD: yes
- Climer, Wes: yes
- Corbin, Thomas D.: yes
- Cromer, Ronnie W.: yes
- Davis, Tom: yes
- Devine, Tameika Isaac: yes
- Elliott, Jason: yes
- Fernandez, Tom: yes
- Gambrell, Michael W.: yes
- Garrett, Billy: yes
- Goldfinch, Stephen L.: yes
- Graham, Jeffrey R.: yes
- Grooms, Lawrence K.: yes
- Hembree, Greg: yes
- Jackson, Darrell: yes
- Johnson, Michael: yes
- Kennedy, Carlisle: yes
- Kimbrell, Josh: yes
- Leber, Matthew W.: yes
- Massey, A. Shane: yes
- Matthews, Margie Bright: yes
- Nutt, Roger A.: yes
- Ott, Russell L.: yes
- Peeler, Harvey S., Jr.: yes
- Rankin, Luke A.: yes
- Reichenbach, Mike: yes
- Rice, Rex F.: yes
- Sabb, Ronnie A.: yes
- Stubbs, Everett: yes
- Sutton, Ed: yes
- Tedder, Deon T.: yes
- Turner, Ross: yes
- Verdin, Daniel B., III: yes
- Walker, Overture: yes
- Williams, Kent M.: yes
- Young, Tom, Jr.: yes
- Allen, Karl B.: excused
- Campsen, George E., III: excused
- Hutto, Brad: excused
- Martin, Shane R.: excused
- Zell, Jeff: excused
Passage of Bill
2025-05-01 · pass · 111-0
Member-level votes (122)
- Alexander, Terry: yes
- Anderson, Carl L.: yes
- Atkinson, Lucas: yes
- Bailey, William H.: yes
- Ballentine, Nathan: yes
- Bamberg, Justin T.: yes
- Bannister, Bruce W.: yes
- Bauer, Heather: yes
- Beach, Thomas: yes
- Bernstein, Beth E.: yes
- Bowers, Phillip: yes
- Bradley, Jeff: yes
- Brewer, Gary S., Jr.: yes
- Brittain, Thomas C., Jr.: yes
- Burns, James Mikell: yes
- Bustos, Joseph M.: yes
- Calhoon, Paula Rawl: yes
- Caskey, Micajah P., IV: yes
- Chapman, Donald G.: yes
- Chumley, William M.: yes
- Clyburn, William: yes
- Cobb-Hunter, Gilda: yes
- Collins, Neal A.: yes
- Cox, Bobby J.: yes
- Cox, Brandon L.: yes
- Crawford, Heather Ammons: yes
- Cromer, April: yes
- Davis, Sylleste H.: yes
- Duncan, Adam L.: yes
- Edgerton, Sarita L.: yes
- Erickson, Shannon S.: yes
- Frank, Stephen: yes
- Gagnon, Craig A.: yes
- Garvin, Kambrell H.: yes
- Gatch, Gil: yes
- Gibson, Daniel: yes
- Gilliam, Leon D.: yes
- Gilliard, Wendell G.: yes
- Govan, Jerry N., Jr.: yes
- Grant, Hamilton R.: yes
- Guest, Thomas Duval, Jr.: yes
- Haddon, Patrick B.: yes
- Hager, William: yes
- Harris, Robert J.: yes
- Hart, Christopher R.: yes
- Hartnett, Thomas F., Jr.: yes
- Hartz, Charles V.: yes
- Hayes, Jackie E.: yes
- Henderson-Myers,, Rosalyn D., Ph.D. Herbkersman, William G.: yes
- Hewitt, Lee: yes
- Hiott, David R.: yes
- Hixon, William M.: yes
- Holman, Harriet A.: yes
- Huff, William C.: yes
- Johnson, Jeffrey E.: yes
- Johnson, Jermaine L., Sr.: yes
- Jones, Wendell K.: yes
- Jordan, Wallace H., Jr.: yes
- Kilmartin, John Gregory: yes
- Kirby, Roger K.: yes
- Landing, Kathy: yes
- Lawson, M. Brian: yes
- Ligon, Thomas R.: yes
- Long, Steven Wayne: yes
- Lowe, Phillip D.: yes
- Luck, Jason S.: yes
- Magnuson, Josiah: yes
- Martin, David: yes
- May, Robert J., III: yes
- McCabe, Donald Ryan, Jr.: yes
- McCravy, John R., III: yes
- McDaniel, Annie E.: yes
- McGinnis, Timothy A.: yes
- Mitchell, Cody T.: yes
- Montgomery, W. Scott, IV: yes
- Moore, Travis A.: yes
- Morgan, T. Alan, Jr.: yes
- Neese, Mike M.: yes
- Newton, Brandon: yes
- Newton, Wm. Weston J.: yes
- Oremus, Melissa Lackey: yes
- Pace, Jordan S.: yes
- Pedalino, Fawn M.: yes
- Rankin, Luke S.: yes
- Reese, Robert T.: yes
- Rivers, Michael F., Sr.: yes
- Robbins, Robby: yes
- Rose, Seth: yes
- Rutherford, J. Todd: yes
- Sanders, Richard Blake: yes
- Schuessler, Carla: yes
- Sessions, Heath: yes
- Smith, G. Murrell, Jr.: yes
- Smith, Marvin: yes
- Spann-Wilder, Tiffany: yes
- Stavrinakis, Leonidas E.: yes
- Taylor, Bill: yes
- Teeple, James E.: yes
- Terribile, Jackie R.: yes
- Vaughan, David: yes
- Waters, Courtney S.: yes
- Weeks, J. David: yes
- Wetmore, Elizabeth: yes
- White, Joseph S.: yes
- Whitmire, William R.: yes
- Wickensimer, Paul B.: yes
- Williams, Robert Q.: yes
- Willis, Mark N.: yes
- Wooten, Chris: yes
- Yow, Richard L.: yes
- Gilreath, Thomas Lee: excused
- Hosey, Lonnie: excused
- King, John Richard C.: excused
- Moss, Dennis C.: excused
- Murphy, Chris: excused
- Pope, Thomas E.: excused
- Dillard, Chandra E.: excused
- Forrest, Cally R., Jr.: excused
- Guffey, Brandon: excused
- Hardee, Kevin: excused
- Howard, Leon: excused
- Moore, JA: excused
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:32:06.227230Z
Inspect retained evidence for changes recorded after evidence tracking began:
Session-wide evidence can include changes to other bills:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=SC&identifier=S 176. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
See the methodology page for data sources and limitations.