The South Carolina state fiscal year 2025-26 Appropriation Act, Part 1B, Section 1.3 states, "To ensure accountability, each district's annual audit that is submitted to the Department of Education pursuant to Section 59-17-100 must be conducted using an auditing firm from an approved list provided by the State Auditor. The State Auditor will develop standards and criteria for determining qualifying auditors. Each district's annual audit must be available on the district’s website.” The State Auditor developed a pre-approval process for audit firms to be able to conduct school district and charter school audits for fiscal year 2024-25. The following firms are approved to conduct school district and charter school audits:

If you would like to seek pre-approval for your firm to conduct school district audits, contact Sue Moss at smoss@osa.sc.gov.