S.C. Code § 40-2-600
Nothing contained in this article may be construed to prohibit the formation of legal entities by and between certified public accountants, public accountants, and accounting practitioners if all members or shareholders of the legal entities and all resident managers of offices of the legal entities are licensed under this chapter as certified public accountants or public accountants or are properly licensed under Article 3 of this chapter as accounting practitioners and if the partnerships apply for an annual permit in the manner prescribed in this article for other partnerships. The composition of the ownership of a legal entity will determine whether the entity is subject to the additional restrictions imposed by Article 1 of this chapter.
S.C. Code § 40-2-600