I. INTRODUCTION

This matter is a request by the South Carolina Department of Labor, Licensing, and Regulation, Board of Accountancy (Board) for an Order enjoining Rhonda Redfearn (Redfearn) from practicing accounting in the State of South Carolina as defined in S.C. Code Ann. §§ 40-2-20, 40-2-30, 40-2-35,and 40-2-40 (Supp. 2005).

The authority for the actions requested is granted by statute. S.C. Code Ann § 40-2-210 (Supp. 2005) ("The board may also apply to the Administrative Law Court pursuant to S.C. Code Ann. § 40-1-210 for an order enjoining these acts or practices, and upon a showing by the board that the person or firm has engaged or is about to engage in these acts or practices, the division shall grant an injunction, restraining order, or other order as may be appropriate.”)

II. ANALYSIS

To exercise the authority to grant an injunction or other equitable relief as well as to impose a fine, the existence of "a violation" must be established. More particularly, the violation can be of either Chapter 2 of Title 40 or of "an order of the board." S.C. Code Ann. § 40-1-210 (1986 and Supp. 2005). Here, violations have been established since Redfearn has engaged in the practice of accounting without a license.

The law is quite settled that "[I]t is unlawful for a person to engage in the practice of accountancy as regulated by this board without holding a valid license or registration." S.C. Code Ann. § 40-2-30(A) (Supp. 2005). The practice of accounting as defined in S.C. Code Ann. § 40-2-20 (15) (Supp. 2005) as follows:

“Practice of accounting” means:

(a) Issuing a report on financial statements of a person, firm, organization, or governmental unit or offering to render or rendering any attest or compilation service. This restriction does not prohibit any act of a public official or public employee in the performance of that person's duties or prohibit the performance by a nonlicensee of other services involving the use of accounting skills, including the preparation of tax returns, management advisory services, and the preparation of financial statements without the issuance of reports on the financial statement; or

(b) using or assuming the title "Certified Public Accountant" or the abbreviation "CPA" or any other title, designation, words, letters, abbreviation, sign, card, or device tending to indicate that the person is a certified public accountant.

Here, the Board has previously issued two (2) Orders to Cease and Desist to Redfearn. The first dated August 2, 2000 and the second dated July 1, 2005. Prior to this Petition, Redfearn was notified by the Board to provide evidence that she was not continuing to practice in violation of the second Order to Cease and Desist. To date, Redfearn has not provided said documentation.

III. ORDER

Given the above violations,

IT IS THEREFORE ORDERED that Rhonda Redfearn IMMEDIATELY CEASE AND DESIST from the practice of accounting in this State. Given the circumstances of this case, no fine and no costs of investigation are warranted.

AND IT IS SO ORDERED.

_____________________

May 19, 2006 Hon. John D. McLeod

Columbia, South Carolina Administrative Law Judge