SC S0098

Establishes qualification requirements for county auditors first elected or appointed after November 1, 2026, including U.S. and state citizenship and being a qualified elector of the county

Requires candidates to hold either a four-year bachelor's degree in accounting, finance, or economics from an accredited institution, or have at least four years of experience in accounting, auditing, or working in an auditor's office in South Carolina

Mandates completion of a one-time 40-hour training program established by the department for new county auditors after November 1, 2026

Imposes a $5,000 annual forfeiture from the state salary supplement for auditors who fail to complete the required training program, until the course is completed

Allows the department to excuse auditors from the training requirement for up to one year for reasonable cause and to credit training hours toward continuing education requirements