Journal of the House of Representatives
of the Second Session of the 111th General Assembly
of the State of South Carolina
being the Regular Session Beginning Tuesday, January 9, 1996

Page Finder Index

| Printed Page 1820, Mar. 28 | Printed Page 1840, Mar. 28 |

Printed Page 1830 . . . . . Thursday, March 28, 1996

POINT OF ORDER

Rep. WILDER made the Point of Order that the Bill was improperly before the House for consideration since printed copies of the Bill have not been upon the desks of the members for one day.

The SPEAKER sustained the Point of Order.

H. 4716--OBJECTIONS WITHDRAWN

Reps. SCOTT, WOFFORD, HERDKLOTZ, MARCHBANKS, KNOTTS, McMAHAND, S. WHIPPER, NEAL and HARRISON withdrew their objections to H. 4716 however, other objections remained upon the Bill.

H. 4396--OBJECTION WITHDRAWN

Rep. SEITHEL withdrew her objection to H. 4396 however, other objections remained upon the Bill.

H. 4716--OBJECTION WITHDRAWN

Rep. D. SMITH withdrew his objection to the following Bill.

H. 4716 -- Reps. D. Smith, Tucker, Jennings and Hodges: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 61-9-1015 SO AS TO MAKE AGREEMENTS BETWEEN A BEER WHOLESALER AND AN IMPORTER OF BEER PRODUCED BY A BREWER OUTSIDE OF THE UNITED STATES BINDING ON ANY SUCCESSOR IMPORTER OF BEER PRODUCED BY THAT FOREIGN BREWER AND TO GIVE THIS PROVISION PROSPECTIVE APPLICATION.

H. 4396--OBJECTION WITHDRAWN

Rep. KENNEDY withdrew his objection to H. 4396 however, other objections remained upon the Bill.

H. 4716--OBJECTION WITHDRAWN

Rep. LAW withdrew his objection to the following Bill.


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H. 4716 -- Reps. D. Smith, Tucker, Jennings and Hodges: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 61-9-1015 SO AS TO MAKE AGREEMENTS BETWEEN A BEER WHOLESALER AND AN IMPORTER OF BEER PRODUCED BY A BREWER OUTSIDE OF THE UNITED STATES BINDING ON ANY SUCCESSOR IMPORTER OF BEER PRODUCED BY THAT FOREIGN BREWER AND TO GIVE THIS PROVISION PROSPECTIVE APPLICATION.

H. 4396--OBJECTION WITHDRAWN

Rep. LIMBAUGH withdrew his objection to H. 4396 however, other objections remained upon the Bill.

OBJECTION TO RECALL

Rep. HARRELL asked unanimous consent to recall S. 699 from the Committee on Ways and Means.

Rep. SHEHEEN objected.

RECURRENCE TO THE MORNING HOUR

Rep. HARRISON moved that the House recur to the morning hour, which was agreed to.

REPORT OF STANDING COMMITTEE

Rep. QUINN, from the Committee on Invitations and Memorial Resolutions, submitted a favorable report, on:

H. 4697 -- Rep. Lanford: A CONCURRENT RESOLUTION DESIGNATING BUBBAFEST `96 AND ITS BUBBA-Q COOKOFF CONTEST IN WOODRUFF IN SPARTANBURG COUNTY AS THE KCBS STATE OF SOUTH CAROLINA CHAMPIONSHIP BARBEQUE FOR 1996.

H. 4697--ADOPTED AND SENT TO THE SENATE

On motion of Rep. LANFORD, with unanimous consent, the following Concurrent Resolution was taken up for immediate consideration.

H. 4697 -- Rep. Lanford: A CONCURRENT RESOLUTION DESIGNATING BUBBAFEST `96 AND ITS BUBBA-Q COOKOFF CONTEST IN WOODRUFF IN SPARTANBURG COUNTY AS THE KCBS STATE OF SOUTH CAROLINA CHAMPIONSHIP BARBEQUE FOR 1996.


Printed Page 1832 . . . . . Thursday, March 28, 1996

Whereas, on March 20, 1996, The Bubba-Q Cookoff Contest will be given KCBS sanctioning by the board of directors of the Kansas City Barbeque Society; this prestigious recognition will elevate the Town of Woodruff's cooking event and BubbaFest `96 into a select group of only fifty contests held throughout the United States; and

Whereas, each year cooking teams must earn points in order to compete at the American Royale World Championship held in Kansas City, Missouri, meaning that BubbaFest will host a large number of teams from many other states and Woodruff, in Spartanburg County, will be the showcase for this event; and

Whereas, BubbaFest attracts thousands of people, has gained national and even international attention for the past four years, and provides excellent publicity for Woodruff, Spartanburg County, and the Palmetto State; and

Whereas, in addition to the Bubba-Q Cookoff Contest, the family-oriented festival of BubbaFest in Woodruff offers the BubbaLympics team competition, BubbaBuddies, Bubba and Bubbette Contest, arts and crafts, a variety of music and entertainment, and great family fun for all ages; and

Whereas, designation as a State Championship event will permit the grand champion of the Bubba-Q Cookoff Contest at BubbaFest to receive automatically an invitation to the American Royale World Championship at Kansas City and to the Jack Daniels' National Invitational Barbeque Competition at Lynchburg, Tennessee. Now, therefore,

Be it resolved by the House of Representatives, the Senate concurring:

That the General Assembly of the State of South Carolina, by this resolution, designates BubbaFest '96 and its Bubba-Q Cookoff Contest in Woodruff as the KCBS State of South Carolina Championship Barbeque for 1996.

Be it further resolved that a copy of this resolution be forwarded to BubbaFest '96, in care of Mr. Chester A. Hoag, Chairman, Post Office Box 858, Duncan, South Carolina 29334.

The Concurrent Resolution was adopted and ordered sent to the Senate.

REPORT OF STANDING COMMITTEE

Rep. QUINN, from the Committee on Invitations and Memorial Resolutions, submitted a favorable report, on:

S. 1185 -- Senators Russell and Giese: A CONCURRENT RESOLUTION MEMORIALIZING CONGRESS TO AMEND THE


Printed Page 1833 . . . . . Thursday, March 28, 1996

FEDERAL FOOD, DRUG, AND COSMETIC ACT AND THE PUBLIC HEALTH SERVICE ACT TO FACILITATE THE DEVELOPMENT AND APPROVAL OF NEW DRUGS, BIOLOGICAL PRODUCTS, AND MEDICAL DEVICES.

Ordered for consideration tomorrow.

INTRODUCTION OF BILLS

The following Bills were introduced, read the first time, and referred to appropriate committees:

H. 4851 -- Reps. Knotts, Whatley, Limehouse, Askins, Sheheen, Mason, R. Smith, Cain, Limbaugh, Harrison, Seithel, Herdklotz, Loftis, Sandifer, Meacham, Wofford, Wright, Cotty, Simrill, Robinson, Tripp, Rice, Koon, Vaughn, Littlejohn, J. Harris, McKay, Easterday, Wells, Trotter, Marchbanks, G. Brown, Stille, Cato, Walker, Phillips and Spearman: A BILL TO AMEND SECTION 24-3-20, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE CONFINEMENT OF PRISONERS, SO AS TO PROVIDE THAT A PRISONER WHO ESCAPES OR ATTEMPTS TO ESCAPE FROM CUSTODY MAY NOT SERVE HIS SENTENCE FOR THE ORIGINAL CONVICTION OR AN ADDITIONAL SENTENCE FOR THE ESCAPE OR ATTEMPTED ESCAPE IN A MINIMUM SECURITY FACILITY AND TO DELETE AN OBSOLETE REFERENCE.

Referred to Committee on Judiciary.

H. 4852 -- Reps. Whatley, Seithel, Witherspoon, Tucker, Lanford and Knotts: A BILL TO AMEND SECTION 50-3-410, AS AMENDED, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE ARREST OF AND BAIL FOR PERSONS APPREHENDED BY ENFORCEMENT OFFICERS OF THE DEPARTMENT OF NATURAL RESOURCES, SO AS TO PROVIDE FOR AN OFFICIAL SUMMONS TO BE USED BY THE OFFICERS FOR CERTAIN OFFENSES AND REVISE THE PROVISIONS FOR ARREST AND BAIL.

Referred to Committee on Judiciary.

H. 4853 -- Rep. Wilkes: A BILL TO AMEND ACT 191 OF 1991, RELATING TO THE GOVERNANCE OF THE SCHOOL DISTRICT OF FAIRFIELD COUNTY, SO AS TO PROVIDE THAT MEMBERS OF THE GOVERNING BOARD MUST BE ELECTED IN A NONPARTISAN ELECTION HELD AT THE TIME OF THE GENERAL ELECTION, TO DELETE OBSOLETE PROVISIONS, AND


Printed Page 1834 . . . . . Thursday, March 28, 1996

TO PROVIDE THAT THE TERMS OF BOARD MEMBERS REPRESENTING DISTRICTS 2, 4, AND 6 ARE EXTENDED UNTIL THEIR SUCCESSORS ARE ELECTED AND QUALIFY.

On motion of Rep. WILKES, with unanimous consent, the Bill was ordered placed on the Calendar without reference.

H. 4854 -- Reps. Townsend, Allison, Walker, Cooper, Stille, Littlejohn, Harrell, Sandifer and Phillips: A BILL TO AMEND THE CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING SECTION 59-1-315 SO AS TO ESTABLISH THE SOUTH CAROLINA EDUCATION MAINTENANCE FUND INTO WHICH CERTAIN SALES AND USE, ALCOHOLIC LIQUOR, BEER AND WINE, SOFT DRINKS, AND LOW-LEVEL RADIOACTIVE WASTE TAX REVENUES MUST BE DEPOSITED AND FROM WHICH THE GENERAL ASSEMBLY SHALL ANNUALLY AUTHORIZE EXPENDITURES SOLELY FOR EDUCATION FINANCE ACT AND K-12 PURPOSES; AND TO AMEND SECTION 12-21-2040, RELATING TO SOFT DRINKS LICENSE TAX REVENUES, SECTIONS 12-33-30 AND 12-33-50, BOTH AS AMENDED, RELATING TO ALCOHOLIC BEVERAGE TAXES, SECTION 48-48-140, AS AMENDED, RELATING IN PART TO LOW-LEVEL RADIOACTIVE WASTE TAXES, SECTION 59-21-1010, AS AMENDED, RELATING TO CERTAIN SALES AND USE TAXES, AND SECTION 61-13-520, RELATING TO REVENUES FROM ALCOHOLIC BEVERAGE VIOLATIONS, SO AS TO PROVIDE THAT THESE TAXES OR REVENUES OR A SPECIFIED PORTION THEREOF MUST BE DEPOSITED TO THE CREDIT OF THE SOUTH CAROLINA EDUCATION MAINTENANCE FUND.

Referred to Committee on Ways and Means.

H. 4627--AMENDED AND ORDERED TO THIRD READING

The following Bill was taken up.

H. 4627 -- Reps. Cato, J. Brown, H. Brown, Boan, Vaughn, Wright, Tripp and Lanford: A BILL TO AMEND TITLE 40, CODE OF LAWS OF SOUTH CAROLINA, 1976, BY ADDING CHAPTER 2 SO AS TO REENACT THE REGULATION OF CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC ACCOUNTANTS PREVIOUSLY PROVIDED FOR IN CHAPTER 1 OF TITLE 40; TO AMEND TITLE 40, CHAPTER 1, AS AMENDED, RELATING TO THE REGULATION OF CERTIFIED PUBLIC ACCOUNTANTS AND PUBLIC


Printed Page 1835 . . . . . Thursday, March 28, 1996

ACCOUNTANTS, SO AS TO DELETE ALL PROVISIONS AND TO PROVIDE, AMONG OTHER THINGS, FOR THE POWERS AND DUTIES COMMON TO ALL OCCUPATIONAL AND PROFESSIONAL LICENSING BOARDS UNDER THE ADMINISTRATION OF THE DEPARTMENT OF LABOR, LICENSING AND REGULATION; AND TO REPEAL CHAPTER 73, TITLE 40, RELATING TO PROFESSIONS AND OCCUPATIONS ADMINISTERED BY THE DEPARTMENT OF LABOR, LICENSING AND REGULATION.

The Labor, Commerce and Industry Committee proposed the following Amendment No. 1 (Doc Name P:\amend\PFM\9147AC.96), which was adopted.

Amend the bill, as and if amended, beginning on page 1, by striking SECTION 1 and inserting:

/SECTION 1. Title 40 of the 1976 Code is amended by adding:

"CHAPTER 2

Accountants

Article 1

Regulation of Certified

Public Accountants

and Public Accountants

Section 40-2-10. A person is deemed to be practicing public accounting as a certified public accountant within the meaning of this article who displays a sign or in any way holds himself out as a certified public accountant.

Section 40-2-20. A person is be deemed to be practicing public accounting as a public accountant within the meaning of this article who displays a sign or in any way holds himself out as a public accountant.

Section 40-2-30. It is unlawful for a person to hold himself out as a certified public accountant or to use the title `certified public accountant' or the designation `CPA' in this State unless the person has obtained a certificate of registration from the South Carolina Board of Accountancy as provided in this article. It is unlawful for a partnership to hold itself out as a partnership of certified public accountants unless it is registered with the South Carolina Board of Accountancy and:

(1) At least one general partner is a certified public accountant of this State in good standing;

(2) Each partner personally engaged within this State in the practice of public accounting as a member of the partnership is a certified public accountant of this State in good standing;


Printed Page 1836 . . . . . Thursday, March 28, 1996

(3) Each partner is a certified public accountant in good standing of some state of the United States;

(4) Each resident manager in charge of an office of the firm in this State is a certified public accountant of this State in good standing. Application for registration must be made upon the affidavit of a general partner of the partnership who is a certified public accountant of this State in good standing. The board shall determine whether the applicant is eligible for registration. A partnership which is registered may use the words `certified public accountants' or the designation `CPA's' in connection with its partnership name. Notification must be given the board, within one month, after the admission to or withdrawal of a partner from a registered partnership.

No person may assume or use the title or designation `certified public accountant' in conjunction with names indicating or implying that there is a partnership or in conjunction with the designation `and Company' or `and Co.' or a similar designation if there is in fact no bona fide partnership; however, a sole proprietor or partnership lawfully using that title or designation in conjunction with names or designation on July 1, 1965, may continue to do so if the person or partnership otherwise complies with this article.

Section 40-2-40. It is unlawful for a person to hold himself out as a public accountant or to use the title `public accountant' or the designation `PA' in this State unless the person has obtained a license as a public accountant from the South Carolina Board of Accountancy as provided in this article. It is unlawful for a partnership to hold itself out as a partnership of public accountants unless it is registered as a partnership by the South Carolina Board of Accountancy and:

(1) At least one general partner is a certified public accountant or a public accountant of this State in good standing;

(2) Each partner personally engaged within this State in the practice of public accounting as a member of the partnership is a certified public accountant or a public accountant of this State in good standing;

(3) Each partner is a certified public accountant or a registered or licensed public accountant in good standing of some state of the United States;

(4) Each resident manager in charge of an office of the firm in this State is a certified public accountant or a public accountant of this State in good standing.

Application for registration must be made upon the affidavit of a general partner of the partnership who is a public accountant of this State in good standing. The board shall determine whether the applicant is eligible for


Printed Page 1837 . . . . . Thursday, March 28, 1996

the license. A partnership which is registered may use the words `public accountants' or the designation `PA's' in connection with its partnership name. Notification must be given the board, within one month, after the admission to or withdrawal of a partner from a registered partnership.

Section 40-2-50. (A) No person may sign or affix his name or any trade or assumed name used by him in his profession or business, or a partnership name, with wording indicating that he is a certified public accountant or public accountant, or that the partnership is composed of certified public accountants or public accountants, or with any wording indicating that he has, or the partnership is composed of persons having, expert knowledge in accounting or auditing, to any opinion or certificate attesting in any way to the reliability of a representation in regard to a person or organization embracing financial information or facts respecting compliance with conditions established by law or contract including, but not limited to, statutes, ordinances, regulations, grants, loans, and appropriations, unless he or it holds a certificate of registration or license issued pursuant to this article. This subsection does not prohibit an officer, employee, partner, or principal of an organization from affixing his signature to a statement or report in reference to the financial affairs of the organization with any wording designating the position, title, or office which he holds in the organization, and this subsection does not prohibit an act of a public official or public employee in the performance of his duties.

(B) No person, not registered or licensed under this article, may sign or affix the name of a professional association with wording indicating that it is a professional association performing services as accountants or auditors or composed of accountants or auditors or persons having expert knowledge in accounting or auditing, to an opinion or certificate attesting in any way to the existence or nonexistence of facts in regard to a person or organization including, but not limited to, facts relating to financial position and results of operations and facts relating to compliance with a contract, law, ordinance, or regulation.

(C) No person, partnership, or professional association not registered or licensed under this article may permit his or its name to be associated with statements purporting to show financial position or results of operations in regard to a person or organization in a manner as to imply that he has, or it is composed of, persons having expert knowledge in accounting or auditing, or in a manner as to state or imply that he or it is licensed under Article 3 unless he or it declaims an opinion on the statements and in connection with the statements indicates clearly that the statements were not audited by him or it and that he or it is prohibited by


Printed Page 1838 . . . . . Thursday, March 28, 1996

law from expressing an opinion on the statements. This subsection does not require an officer, employee, partner, or principal of an organization affixing his signature to a statement or report in reference to the financial affairs of the organization with wording designating the position, title, or office which he holds in the organization to state a disclaimer, and this subsection does not apply to an act of a public official or public employee in the performance of his duties.

(D) No person or partnership, not registered or licensed under this article, and no professional association, may hold himself or itself out to the public as an `accountant' or `auditor' by use of a title composed of or indicating either or both by words on a sign, card, letterhead, or in an advertisement or directory, without plainly indicating that the person, partnership, or professional association does not hold a registration or license. This subsection does not prohibit an officer, employee, partner, or principal of an organization from describing himself by the position, title, or office he holds in the organization, and this subsection does not prohibit any act of a public official or public employee in the performance of his duties.

(E) No person, partnership, or professional association shall assume or use the title or designation `certified accountant', `chartered accountant', `enrolled accountant', `licensed accountant', `registered accountant', or any other title or designation likely to be confused with `certified public accountant' or `public accountant', or any of the abbreviations `CA', `AP', `EA', `RA', or `LA', or similar abbreviations likely to be confused with `CPA' or `PA'. A person or partnership registered or licensed under this article as a certified public accountant or public accountant or as a firm of certified public accountants or public accountants may hold himself or itself out to the public as an `accountant' or `auditor' or as a firm of accountants or auditors.

Section 40-2-60. Professional associations may be licensed and operate as certified public accountants, public accountants, and accounting practitioners and must be governed by this chapter and any provision applying to partnerships in this chapter requiring certain qualifications or requirements of a partner or partners must apply to a member or members of the professional association. All persons licensed as certified public accountants, public accountants, and accounting practitioners may practice and operate in any form or manner provided by law. For purposes of this chapter, `professional association' means professional association or professional corporation.

Section 40-2-70. There is created the South Carolina Board of Accountancy which shall carry out the purposes and enforce the provisions


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of this chapter. The members of the board must be appointed by the Governor.

Section 40-2-80. The board consists of nine members: five licensed certified public accountants, two licensed public accountants or licensed accounting practitioners, and two public members who are not engaged in the practice of public accounting, have no financial interest in the profession of public accounting, and have no immediate family member in the profession of public accounting. As used in this section, `immediate family member' is defined in Section 8-13-100(18). Members must be appointed by the Governor for terms of three years and until their successors are appointed and qualify. Vacancies may be filled by the Governor for unexpired terms. The Governor shall remove a member of the board for neglect of duty or other just cause.

Section 40-2-100. A majority of the membership of the board constitutes a quorum and action must be by majority vote. The board may provide for proxy voting by absent members.

Section 40-2-110. The members of the board shall qualify by taking the oath of office before a notary public or other officer empowered to administer oaths and a record of this must be filed in the office of the Secretary of State. At the first meeting of the board after each annual appointment the board shall elect a chairman, a vice-chairman, and a secretary-treasurer. The secretary-treasurer shall obtain a bond as the board directs.

Section 40-2-120. Members may receive per diem and expenses for each day actually engaged in the duties of the office and mileage at the rate provided by law for state employees for all distances necessarily traveled in going to and from the meetings of the board. These expenses must be paid from fees and licenses received by the board under this article and no part of the salary or other expenses of the board may be paid out of the State Treasury.

Section 40-2-130. Regular meetings for purpose of examinations must be held at least once a year at such place and time as the chairman of the board considers most convenient for applicants. Due notice of meetings for examinations must be given by publication in papers selected by the chairman. The chairman may call from time to time other meetings necessary to the business of the board and shall call a meeting at any time upon the written request of three members of the board.

Section 40-2-140. The board may prescribe rules, regulations, and bylaws, in harmony with this chapter, for its own proceedings and government and for the examination of applicants for the practice of accounting. The board may promulgate and amend regulations of


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