South Carolina Code § 38-79-290

Examination of association; audit in lieu of examination.
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The director or his designee shall conduct an examination into the financial condition and affairs of the association at least annually and shall file a report thereon with the department, the Governor, and the General Assembly. The expenses of the examination must be paid by the association. The director or his designee may accept an audit of the association performed by a qualified public accounting firm in lieu of conducting his own examination.
Effect of Amendment
2019 Act No. 67, SECTION 1, in the first sentence, substituted "shall conduct" for "shall make", and added the third sentence.

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