South Carolina Code of Regulations
Chapter 1 - DEPARTMENT OF LABOR, LICENSING AND REGULATION BOARD OF ACCOUNTANCY
Section 1-13 - CPA Retired
Universal Citation: SC Code Regs 1-13
Current through Register Vol. 48, No. 3, March 22, 2024
A. A CPA Retired pursuant to the act who wishes to remove the suffix "retired" from their license must demonstrate the completion of 120 hours of Continuing Professional Education in the last three years.
B. To meet the requirements of Section 40-2-250(C)(6), a CPA Retired must complete two hours of Continuing Professional Education in ethics each calendar year.
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