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August 12, 2009
Future Shock
Fixing the Draft, Part One
Now that we're less than a week away from the August 17 signing deadline, we can finally talk about the draft again. Sure, we could discuss it, but what good would it really do? There are still 19 unsigned first-round picks with just days to go, and there simply hasn't been anything to report on regarding negotiations, primarily because there are no negotiations. While MLB has finally lifted the veil on their recommended slots system a bit earlier than usual by allowing for several slot-busting deals in the latter rounds, that's really only because there are so many signings lining up to go down to the final hours and it's possible that MLB simply wanted to clear some of their potential workload during the last 24 hours.
When Major League Baseball instituted the new signing deadline (with the approval of the Players Association) to bring a halt to the number of year-long holdouts, they didn't anticipate this new mess, with one general manager commenting, "We often make rule changes without understanding the consequences." During the first year, the players that waited until the last minute were the player who got paid, so naturally, other players followed suit, leading to where we are now. Recommended slots and new signing deadlines or no, the draft is still horribly broken, only in a different way now.
So how to fix it? To answer that question, I surveyed a number of agents, scouting directors, front-office people, and general managers to get their ideas. They were wide-ranging, at times logical, and at times maybe a bit idealistic, but all agree that significant changes need to be made going forward. "We're in a bad system, no doubt about it," said one front-office official. "There has to be something in place where the worst teams sign the best players, not just in the first round, but all the way down, and that's not happening under this system."
So what to do? Nobody has a perfect answer, but everyone agrees on the issues themselves.
Money Changes Everything
For most teams the biggest problem revolves around the recommended slot system, primarily the fact that these slots are merely recommended. With more over-slot bonuses each year, the draft simply isn't fulfilling it's primary purpose, a balancing of talent. "Look, we can get really philosophical here, and I'm a capitalist," explained one scouting director. "But in the confines of a sporting league, in order for that league to be equitable, we need some kind of fairer distribution of talent."
Another talked about it in comparison to the drafts in other major sports. "Everyone should recognize the need for a major fix when there is serious discussion this spring over whether or not Washington is going to take [Stephen] Strasburg," explained one front-office official. "If we're going to have a draft, it should be based on talent. That there's any team not taking the player they think is the best shows that we need a major fix here."
The problem all along of course has been that the Players Association has never been open to any idea of mandatory slots or spending limits, believing that any talk on that level begins the slippery slope to a true salary cap. However, recent developments in the way teams are spending may be lining up a change in stance by the players. "The impetus for change is definitely going to come from the big leaguers," said one official. "These zero through six[-year] guys [in terms of service time] are so valuable, and that's where teams are spending all of their money," he explained. "The issue here is that the economic model now encourages teams to spend on player procurement instead of on established big leaguers. What we're seeing is a collapse of the middle class, and the union is likely understandably concerned by it."
That doesn't mean that that the union will go as far as agreeing to a true slotting system or any kind of spending limits. "Let's forget about the argument as to whether it's right or wrong for a second," said one prominent agent. "You really think that, in his first collective bargaining, that Michael Weiner will agree to do this? In terms of just coming into the job, he's not going to agree to something that [Marvin] Miller and [Donald] Fehr were so against."
Obviously, an agent would have a vested interest in maintaining a system that had no spending limits, but his reasoning for being against capped dollars were far more philosophical. "I think the draft still serves a very good purpose if you act under the assumption that everyone is scouting as well as they can and that they are picking the right players," he explained. "I don't think every team is doing that, and there's your real problem. Look at what the Rays and Marlins are doing with their drafts, hell, even the Red Sox; how many teams walked past Dustin Pedroia?"
That's the issue for many. Even with no slot system, the draft should be self-regulating. "The good thing about baseball is that the system itself rewards preparation and intelligence and scouting, and punishes those who don't do a good job," the scout continued. "Teams always have a right to say no to a player, especially with the compensation system. There are always teams that stick to slots, teams that go over, and teams that are a mixture-and there are more and more of those every year. It's an imperfect system, but trying to make it perfect is just going to screw it up more."
Tomorrow in part two, insiders talk about the trading of picks, a world-wide draft, thoughts of a combine, and what the draft might look like in the future.
Kevin Goldstein is an author of Baseball Prospectus.
27 comments have been left for this article.
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Would a worldwide draft run afoul of EU labor laws, or would they not apply since the job is in North America?
Aug 12, 2009 09:36 AM
There are legal hurdles, but the NBA figured them out.
Aug 12, 2009 09:41 AM
I'm pretty sure EU labor laws do not apply to jobs not in the EU. Now, EU merger laws and anti-monopoly laws do get applied to U.S. companies, but the EU's only leverage there is to regulate the business done by those companies in the EU if they don't comply. It's possible, I guess, that the EU could rule MLB's actions to be anti-competitive and restrict their ability to air games in the EU. This wouldn't make Selig happy, I'd imagine, but it's a remote possibility anyway.
Aug 13, 2009 06:36 AM
Rather than hard slots for each draft pick, another option would be an overall draft spending cap. Something slightly above what most teams are spending today (maybe something like $15 million). This would give teams slightly more leverage in getting players signed early (tell a drafted player if they drag their feet until mid-august, the team might be out of cap money), but would still afford drafted players and agents negotiating freedom. It would need to be a fairly high cap to accomodate teams that have lots of early picks. I wouldn't mind a floor either (maybe $3-4 million), which players might like since it would keep any team from being overly cheap.
Aug 12, 2009 09:46 AM
This is a real idea getting bandied about at times. Idea one is a draft cap like you explain, but there's an even more interesting proposal that involves simply a player procurement cap. Where in one year you can spend a maximum of $X million on the draft and international signs.
Aug 12, 2009 09:56 AM
That would suck to be Drew Storen. "Yes, you were good enough to be picked 10th in the draft, and people who are not as good as you are getting 7 figure bonuses, but we only have $15 million to spend, and Strasburg is taking $14.999 million of that. You will be fine with a $1,000 signing bonus, right?".
Aug 12, 2009 10:09 AM
Actually, the idea is that Storen wouldn't hold-out until mid-August, knowing that Strasburg might suck up the rest of the budget. Of course, this wasn't a concern anyway since Storen signed early. In fact, it would incentivize Strasburg/Boras to not wait until the signing deadline, because then the pot would be even smaller at that point.
Aug 12, 2009 11:28 AM
Love your work, Kevin. Thanks. I've got to question, though, the contention that the draft's primary purpose is "a balancing of talent." I've always thought that its primary purpose is cost control. Looking forward to Part Two.
Aug 12, 2009 09:49 AM
Rather than capping spending at all (which will ultimately serve only to transfer wealth from labour to management), let's just let the teams trade draft picks.
Aug 12, 2009 09:59 AM
I agree with this, these problems are the creation of artificially limiting the ability to move these players. If it were possible to trade picks noone would have to worry about not picking the best player since they wouldn't have to sign him, and they could always trade him for a more affordable player and another asset so that they get fair value and the talent is fairly distributed.
Aug 12, 2009 11:11 AM
This might be a risky proposition though. I mean, if every year the Yankees went to the #1 overall team and offered $15 million, plus the Yankee's 1st round pick (or something), then a lot of teams might be willing to do that. I don't see the equity in letting big market teams buy their way to the top of the 1st round. I realize that is happening to some extent already when players have dropped because of bonus demands. But tradeable draft picks isn't a guarantee to alleviate any perceived inequities. And it certainly won't help level the playing field if ownership pockets the money, rather than re-investing the money in the franchise.
Aug 12, 2009 11:34 AM
Would that be so terrible though? The crap team could use that extra 15 million towards later picks or international signings or free agents and they could still get NY's first round pick in return as well. 15 million means a lot more to a small market team than it does to the Mother F'ing Yankees.
Aug 13, 2009 08:44 AM
Except the primary purpose of the draft ISN'T to equitably distribute talent - it's to artificially hold down the money paid to young baseball players.
Aug 12, 2009 10:06 AM
I don't thin that is a fair characterization of the draft. Yes, the draft does artificially hold down wages, but is that its primary purpose? I think one would have a hard time making the argument that wage suppression was even a consideration when the draft began in 1965. Its primary purpose is equitable distribution of talent. It results in artificial wage suppression.
Aug 12, 2009 10:26 AM
How would you have a hard time making the case that wage suppression was a primary factor? Pretty much the entire history of MLB is the history of the owners singlemindedly searching for ways to suppress wages of players. We know that the bonuses for prospects were halved the first year of the draft. We also know that the year prior to the decision made to hold a draft that the top prospect received a $200,000 bonus at a time when even the game's superstars were lucky to get $100k in salary.
Aug 12, 2009 11:15 AM
*Banging head on desk* OF COURSE wage suppression is the primary purpose of the amateur draft, and it most certainly was in 1965. Everything was about wage suppression in 1965 (read Ball Four, for example), the reserve clause dominated players' lives. The players' union sort of cracked that nut when they won free agency, and eventually they get a shot at their true market value.
Aug 12, 2009 11:43 AM
Overall though, isn't the point of wage suppression to help talent distribution? Trading draft picks would hardly help. Teams that want to be cheap could give up a better shot at improving the team with one player to get several picks down the line that sign for practically nothing hoping to get lucky. Also, it could really screw a team picking at the top of the draft. They could make a reasonable offer to a drafted a player only to be told that the player is demanding to be traded to specific teams knowing they will shell out more money. The team would practically have to trade or risk losing a top round pick for a year. Without a hard slotting system trading draft picks looks like it breaks the system even more.
Aug 12, 2009 12:27 PM
Brain1081, no, the point of wage suppression isn't to help distribute talent more equitably, it's to help guarantee large profits. Don't you ever find it odd that the discussions regarding competitive balance only ever revolve around forcing the players to earn less and never the owners? Why is it that owners like Loria, Lerner, Glass, etc should be rewarded with eight digit earnings every year as a reward for putting garbage on the field?
Aug 13, 2009 10:28 AM
I must admit that it has been more than a decade since I read Ball Four. I'll admit, a lot of what I said was wrong. But... I don't think it is entirely fair to villainize the draft as something whose sole purpose is to deflate salaries and that the "fair distribution of talent" was just a side effect. After all, prior to the draft, there were mechanisms in place (with varying degrees of effectiveness) to deflate signing bonuses. I don't think the draft was meant to be a sneaky way of deflating wages mostly because more blunt ways of deflating wages were available.
Aug 12, 2009 12:56 PM
Matthew Avery
Teams won't like to hear this, but the most direct way to stop the "death of the middle class" is to cut out the arbitration years teams get. So you get three free years when you bring a player up, and after that, it's time for free agency. Or maybe restricted FA like they do in basketball where the team that has "rights" can match any other deal and the player has to sign it.
Aug 12, 2009 10:26 AM
I'm a bit late to this party, but I think you may have hit the nail on the head. Any changes to the draft will very likely be tied into arbitration concessions. Maybe one less year of arbitration, or a form of restricted free agency.
Aug 13, 2009 08:52 AM
Randy Brown
Great article Kevin, I'm looking forward to the follow-on articles.
Aug 12, 2009 10:41 AM
I don't have much to add here other than . . . our readers are really smart. Just outstanding discussion here folks, hope part two (just finished it, so coming tomorrow) will prompt just as much.
Aug 12, 2009 15:44 PM
Michael Bodell
I think the real "problem", such as it is, with the draft is the length of time (and the hits and misses as a result) between when a player is drafted and when they make an impact on the major league club. In many other sports draft picks can expect to have an impact the first year after the draft. The top 10 NBA picks will all be playing, and often starting, for the NBA teams. The top 10 NFL picks will be playing prominent roles for their teams the following year. Some of the top 10 MLB picks will never make the majors and it is rare for a pick to make an impact in the majors until at least a couple of years until after the draft.
Aug 12, 2009 18:02 PM
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Is it coincidence that the only risk he sees is the one that he eventually saw the light and admitted he was wrong on?This quote is hidden because you are ignoring this member. Show Quote
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Is it coincidence that the only risk he sees is the one that he eventually saw the light and admitted he was wrong on?
Of course you can quantify risk. Trading your best player for a draft pick is clearly a bigger risk than trading your 6th best player for the same pick.
A risk that ends badly has as much or more upside than the downside. For instance trading an all star Dale Davis for a young Jermaine Oneal. We gave up an all star for a guy who won often injured in his early career, was averaging something like 5/5 in 10 minutes a game, and was a malcontent who demanded he be traded. If he remained the player who couldn't get off the bench in Portland or if his knees kept bothering him (although that came back eventually sadly) it would have been a risk that ended badly. Instead we gave up an all star and got an MVP candidate.
Letting Collison go for nothing has no upside, it isn't a risk. Giving up Kawhi for Hill was a risk, I agree there, but resigning your own players isn't a risk... they are your players.
Signing a player that was drafted five years ago and has not done anything since been drafted to a long term deal is a bad decision, trading a good backup PG with value for a career backup center and giving that player a long term deal is a bad decision.
That is the typical blue and gold excuse, "they did not have other choices", yep they only had cap space, pieces and picks but "they did not have other choices".....
Last edited by billbradley; 12-18-2012 at 06:53 PM.
So the Pacers took a risk by doing nothing? sorry but I don't buy it.
If you look at the moves we made individually I think you are right vnzla. Collison + Jones for Mahinmi doesn't make very much sense because we had the capspace to sign Mahinmi outright. But when you look at all of the moves together it makes sense. They wanted Jones out so they could give basically the same contract to Green. They wanted Ian, but Dallas didn't particularly want Jones. But they did want Collison, so Dallas agreed to take Jones if they got Collison as well. The loss of Collison might hurt this year until we let him leave this offseason, but they knew they would be able to acquire Augustin.
You can disagree that Ian and Green weren't the best offseason targets, but they are the right age for our team. And Green as a third wing doesn't seem so bad if you always have one of George or Granger out there.
I want to thank this a million times.
Those who are saying the Pacers need to take more risks don't want them to take more risks; they want them to sign the players they think are better. It's a risk up until the point where it doesn't seem to be working. At that point, it is a bad decision. Which is what all of the Pacers moves have been deemed to be.
They certainly risked and parted with so many great assets to get 2 possible HOFers /green
I don't know how people can think that any team other than the Lakers would be able to do those deals.
Everybody and their mom knew that neither Green or Ian have proven to be good players with years in the NBA is not like they were some rookies or anything.
I don't agree with your player evaluation, but your argument makes zero since. In your opinion, the players signed were riskier moves because "everyone and their mom" knew they weren't good players.
I remember people and their mothers saying the same thing about the Gasol trade, you can't have it both ways.
I guess someone should have told New York, New Jersey, Chicago, and Houston that. If this isn't captain hindsight I don't know what is. We had THE DECISION hour long special, but it was 100% for sure always going to happen.
Risk has to have upside. There is no upside to bringing in Ian. No one has ever seen him play and said, "you know, I really think that kid is going to be an amazing player one day..." I can get behind someone possibly saying that about Green, so I'll give you that one, but Ian? C'mon.
A bird in the hand is worth two in the bush.
Or throw in a first-round pick and flip it for a max-level point guard...

subset: commoncrawl


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Smart phones, dumb drivers in Delaware
Here is Rob's commentary
A few years ago, when states started toying around with the idea of legislating distracted driving rules, I felt like it was just more government run amok. "Department of Wasted Time" I decried in several political cartoons I drew at the time.
Boy, was I wrong.
In 2010,
Last month,
A good friend of mine was one of the victims. He was given a ticket after he pulled out his cell phone to check his email at a red light. A cop happened to see it, pulled him over and gave him a ticket.
As first, I was sympathetic with my friend, and my old anger over good intentions run amok began to bubble over. But then I thought about all the horrible incidents I've read about in
The statistics are even more sobering. In 2010, 3,092 people were killed in motor vehicle crashes involving a distracted driver, and another 416,000 were injured. Last year, 147 crashes in
All because someone couldn't wait to answer the phone, or send a flippant LOL text message.
I'm guilty of it, too. I'll catch myself from time to time taking a call while I'm driving. I even justify it to my friends and family. But in the end, all it really would take is a moment of inattentiveness on my part for something terrible to happen, all because I couldn't wait ten minutes to check my voicemail.
Rob Tornoe is a political cartoonist and a WHYY contributor. See more of his work at RobTornoe.com, and follow him on Twitter @RobTornoe.


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Help protect Wyoming's last unspoiled wildlands
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Most importantly, the Fortification Creek region provides critical winter range and calving grounds for an isolated prairie elk herd of only 230 animals. If adopted, the Bush administration's plan has the potential to decimate the entire elk population.
The Fortification Creek Area is also home to pronghorn, bobcats, mountain lions, and over 200 species of migratory birds. Opening these lands to gas drilling would spoil a pristine water source for wildlife, cause irreversible soil and vegetation damage, and destroy outdoor recreational opportunities.
Please go to: http://www.savebiogems.org/yellowstone/takeaction and urge Bush administration officials to protect Wyoming's Fortification Creek
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PeDr0 wrote:Crazy cloud wrote:
But fun stuff aside - thers lots of dhamma, all over the place, just keep your mind to dhammabusiness and enjoy life
If only you knew how rare the Buddha Dhamma was in this Samsara!
Dhamapada verse 182:
Kiccho manussapatilabho
kiccham maccana jivitam
kiccham saddhammassavanam
kiccho buddhanamuppado.
182. Hard is it to be born a man; hard is the life of mortals. Hard is it to gain the opportunity of hearing the Sublime Truth, and hard to encounter is the arising of the Buddhas.
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Topic: dark stool
10th day on xeloda I had two days of charcoal colored stool followed by
two bouts of diarreah and back to normal stools. Gave me a scare and was referred by hematologist to the gastro doc that first diagnosed my ampulla blockage, no blood revealed in the rectal exam and lab for hemagloban was normal.
Stopped xeloda and radiation one day and resumed 1/2 dose of zeloda
and radiation on friday. will rest the weekend and see how it goes next week. did anyone experience a very dark stool following whipple surgery,??
I am 10 weeks post op and it gave me a scare. no other symptoms of
internal bleeding. I wonder if it could have been some of the healing of internal surgical sites. Hoping for some reassurance.
Regards, Ray


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He'll probably end up the starter here.
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He'll probably end up the starter here.
Great move, I knew that a deal like this was coming after yesterdays "questionable" deals. I actually think all things considering, our front office did a great job. We have two back-up centers and you have to think at least one of them will pan out...that is probably what our FO is thinking. Moving Dahntay/Collison just made sense..we didn't have the minutes for Dahntay and Collison wasn't going to be kept. Augustin has to be considered one of the better back-up PG's in the league, you can't complain about that and it's a one year deal! If Gerald Green can even come close to realizing some of his potential, then this offseason was a great success.
*removed* Just keep politics and religion completely out of it, please.
I'm glad they got Augustin considering they were out a PG, but if you would have asked me a week ago what I thought about essentially replacing DC with Augustin, I would have said "meh, probably not". Still don't think this really addresses the problem at PG. But I suppose it's unfair to expect a flawless team.
The only thing that would make this signing better is if Hans was a part of the deal.
First time in a long time, I've been happy with the team that was constructed, and now they struggle. I blame the coach.
I think we're going to be back to looking for a starting PG again next summer.
Pacers give away a pg for free.
Sign another mediocre point guard for more money.
Am I missing how this is a good thing?
First time in a long time, I've been happy with the team that was constructed, and now they struggle. I blame the coach.
ALRIGHT! The 6' PG that shot 37% from the field on the 7 win team?! NICE.
Actual Efficiency Stats Time Offensive
100 Poss
Poss Used/
100 Poss
Off Rebs/
100 Poss
100 Poss
Poss Used/
100 Poss
Off Rebs/
100 Poss
Darren Collison 1878:2 105.4 102.3 3.1 49.4 - 32.6 17.1 19.3 0.8 20.9 23.8 1.1 D.J. Augustin 1408:28 96.7 111.3 -14.6 10 - 72 19.4 23.5 0.9 21.8 22.4 1.1
Indiana Efficiency Stats With D.J. Augustin replacing Darren Collison Offensive
Net Efficiency Pythagorean
Indiana with
D.J. Augustin
104.5 104.6 -0.1 40.7 - 41.3 Indiana with
Darren Collison
105.4 102.3 3.1 49.4 - 32.6 Change -0.9 -2.3 -3.2 -8.7 wins
Projected Impact of Swap on Indiana's Final Record Offensive
Net Efficiency Actual/Pythagorean
Indiana Current 104.8 101.2 3.6 42 - 24 Projected with
D.J. Augustin
over remaining
16 games
104.3 102.5 1.8 9 - 7 Combined Results 104.7 101.5 3.2 51 - 31
Devin Harris
Jose Calderon
Jarrett Jack
Beno Udrih
Tons of RFA, but those are off limits.
Not exactly great. I would think a trade would be the only way. 2013 Draft is bare of pgs.
First time in a long time, I've been happy with the team that was constructed, and now they struggle. I blame the coach.
Augustin is an upgrade over Collison at backup PG
Mahimi is an upgrade over Lou Amundson at backup PF/C
Gerald Green is an upgrade over Dahntay Jones at backup SG/SF
So they have kept their starting 5 completely in tact and ungraded the 6th, 7th, and 8th men?
#9 = Hansbrough, #10= Barbosa; both figure to be gone soon.
Lance Stevenson also appears ready to be a rotation player at SG maybe even PG, primed to fill Barbosa's minutes.
A better top 9?
No complaints, really. Odd that DJ's deal is one year, but I think we could be about done, unless an intriguing fit hits amnesty, like Scola.
The poster "pacertom" since this forum began (and before!). I changed my name here to "Slick Pinkham" in honor of the imaginary player That Bobby "Slick" Leonard picked late in the 1971 ABA draft (true story!).
The point here is distribution. DJ passes, DC didn't. DJ's court vision is way better, but the players he was on the court with couldn't execute after the pass. I think it's a good pickup, and he'll be good with Green and Plumlee on the court. He may end up earning the starting point guard spot, in the rare occasion that Hill starts at the 2, and PG at the 3.
witters: @imbtyler, @postgameonline
It's a nice middleground compromise I think on both sides this way if augustin does suck we can ship him out at the end of the season if he plays better than expected he can test free agency again next year...It's 3.5 mil for just one year, everyone just take some deep breaths.
Start Augustin and Hill solves that problem.
Also, our system does not allow for a great number of assists by our pgs. DJ's assist numbers will be down, that's a guarantee.
First time in a long time, I've been happy with the team that was constructed, and now they struggle. I blame the coach.
Yesterday, about 3, I was questioning whether or not I even liked the Pacers after all the silence nonsense and now I am PUMPED!
"What you do is so loud, I can't hear what you say" -Andrew LuckJunior at the University of Louisville
"If you turn the other cheek, I'm gonna hit you in the other cheek, too" -Charles Barkley
"Ego is edging greatness out" -Rick Pitino
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I would think Hill and DJ would be getting at least 30 min a game.
Hill will play his extra time as the back-up SG. - Green mostly SF, but some SG...
Looks like a really nice 9 man rotation.
"George's athleticism is bananas!" - Marc J. Spears
We needed at least one player that at least resembled a distributor. Didn't have one last year. This may do the trick.
"Look, it's up to me to put a team around ... Lance right now." Kevin Pritchard press conference
i doubt it. i see this as a fill in until lance is ready to play. if lance makes good progress, DJ will be taking AJ's place.
if lance isn't ready, then the pacers will be looking for a backup PG next summer. This is a short term move to fill a need, not a long term solution. If the Pacers were interested in him long term, they would've offered a longer contract.
Last edited by xIndyFan; 07-12-2012 at 05:08 PM.
Great move, modest contract. Now, how much do we have left. Can we still sign another shooter and or resign barbs? Who could we hip Hans potentially for as a recognized 2?
All of a sudden our FO looks sexy again for all ya panicing PDmembers???
DJ and Green are going to bring highlights to the second unit.
Still not sold on Lance. Summer league all star means nothing to me.
Seems pretty clear to me that the FO decided at some point that it ("it" being the acquisition of a real difference-maker) wasn't going to happen this summer, and therefore they set about to prepare for next summer. Moving Collison was clearly a salary dump, since we could have gotten Mahinmi outright as an FA - and it is the 2nd year out where Collison's salary mattered - and now they sign Augustin to one year.
Frankly I think this is really the right approach. If you have one bullet, one chance to sign some star-like player to a big long deal, do you really want that bullet to be used up on Eric Gordon or OJ Mayo? If Bird thought it should be Gordon, then I'm with Simon. The other consideration is that we already have, by all accounts, a very intriguing SG entering his third year, that being Paul George. Players usually make their biggest 'leaps' in their first and second offseasons, and after that they tend to be who they are. Basically, we're going to find out who Paul George is this year, and now we are set to have a ton of flexibillity next summer to act with that knowledge in hand. And, we already know that what we have is a very good team, so a low-risk strategy was called for anyhow.
Pritch knows what he's doing.
Perhaps the one year deal could workout well for both us and DJ. With the acquisitions of Green and Augustine, Lance will have to wait yet another year for his chance at the rotation. Another year of learning and working can only help, so by next year maybe he'll be ready to take over as the back-up PG/SG next year.
I also love that we are getting another young guy and not some over the hill vet, I hope we keep him.


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charitable House Raffles
fifth Annual Special Olympics Southern California Dream House Raffle
What: Win a $4.6 million Calabasas home or $3 million in cash, plus a 1 in 50 chance at thousands in luxury vacations, cars, electronics and cash prizes. Early-bird giveaway deadline is March 14. To be eligible for the grand prize, multi-ticket and refer-a-friend drawings on May 10, all tickets must be purchased by April 25. Proceeds benefit the sports organization's nearly 15,000 athletes with intellectual disabilities in Southern California, from San Diego to as far north as San Luis Obispo.
Tickets: $150, or purchase three-packs for $400 or five-packs for $550.
Information: 800-816-6108, www.socalraffle.com.
10th Santa Barbara Million Dollar Home Raffle
What: Choose between a Santa Barbara and Malibu home or $1 million, plus a 1 in 50 chance at thousands in luxury vacations, getaways, cars, electronics, shopping sprees and more. Early-bird giveaway deadline is March 6. On April 26, the museum will award its grand prize and multi-ticket drawings. The deadline to enter is April 3. Proceeds benefit the Museum of Contemporary Art Santa Barbara and its five nonprofit partners, including Village Properties Teacher's Fund, Santa Barbara Solstice Celebration, Surf Happens Foundation, Santa Barbara Lacrosse Association and Postpartum Education for Parents.
Tickets: $150.
Information: 805-884-5900, www.sbhomeraffle.com.
Palos Verdes "California Dreaming" Win Your Dream House Raffle
What: Win a $1.925 million Palos Verdes Estates home plus $1 million or $2 million in cash, plus additional prizes. They include art grand prizes of three fine-art paintings and an art and architecture trip to Cuba. Early-bird drawing deadlines are April 4 and May 2. Purchase tickets by May 23 to qualify for the grand prize drawing as well as a better than 1 in 50 chance at secondary prizes on May 30. Proceeds benefit the Palos Verdes Art Center's exhibition, education and outreach programs in the region.
Tickets: $150.
Information: 310-541-2479, 310-541-2035, www.pvartcenter.org.
A luxurious Mediterranean-style mansion situated on 16 acres of rolling Calabasas canyon. A Palos Verdes home that has a midcentury modern feel. A windswept Malibu beach retreat just steps from the sand.
With $150 and some luck, one of these could be yours.
These homes are the grand prizes in some of the biggest raffles of their kind in Southern California. Selling chances at a piece of prime real estate has become the lifeblood of many nonprofit organizations since California legalized charitable house raffles in 2001.
The contests allow nonprofits to cast their nets far and wide, bringing in top dollars for their good work.
"Everybody wins," says Sarah Brisendine, Museum of Contemporary Art Santa Barbara's Million Dollar Dream Home Raffle director. "The nonprofits are gaining the support and the income they need, and then the individual feels good about the ticket purchase because it does go ultimately to something that's serving the community. And then there's the added bonus that you could win all sorts of prizes, including the grand prize."
A house or cash payoff — in addition to secondary prizes such as electronics, cars or luxury vacations — is the standard, but many organizations like to put their spin on things.
For its 10th go-round, the Santa Barbara Million Dollar Home Raffle (www.sbhomeraffle.com) will offer its grand-prize winner a choice of two houses — a Santa Barbara home with mountain views near the sea or one with ocean views in Malibu — or $1 million in cash on April 26. The deadline to purchase tickets is April 3 with proceeds benefiting the museum and five nonprofit partners, including Village Properties Teacher's Fund, which provides school supplies to teachers so they don't have to pay for them out of their own pockets.
Every year the organization caps its sales at 20,000 tickets, with a minimum threshold to give away the advertised grand prize at 15,000 tickets.
And every year it hits the mark.
"It's a model that has always worked for us," Brisendine says. "If it's not broke, don't fix it."
Palos Verdes Art Center was the first to roll out a charitable house raffle in California; the effort spawned a good number of others throughout the region. It's now on its 12th year with "California Dreaming" Win Your Dream House Raffle (www.pvartcenter.org) to be held May 30, with an entry deadline of May 23 and a target of 35,000 tickets.
Should it hit the mark, the grand prize will be awarded; it is $1 million plus a $1.925 million homein the Lunada Bay enclave of Palos Verdes Estates, a quintessential coastal landscape on the ocean side of the peninsula with towering eucalyptus, desert scrub and rolling hills along with well-manicured lawns. The grand-prize winner could skip the house and take $2 million in cash.
A house comes with certain financial obligations including property taxes and general upkeep; the winner would also need to pay income tax on the value of the prize.
"We paired the house with $1 million because we wanted to enable someone to really move into the house," says Joe Baker, executive director of the art center. "Having the possibility of having a house in Palos Verdes Estates is a very attractive thing and it has great appeal to many people."
The 5,000-square-foot house with partial ocean views and surrounded by rolling canyons will be open to the public for a free viewing, 1 to 4 p.m. on Feb. 22, March 16 and 29. Its interior will be fully staged and resplendent with original artworks.
"We are really accenting and recognizing the fact that we are an art center," Baker says. "If you look at our prizes, you'll see three paintings of importance and a wonderful trip to Cuba, which will focus on the art and architecture of that culture."
Baker adds that revenue from ticket sales support the center's educational outreach programs, including Art at Your Fingertips, serving 7,000 students in the public and private schools in the region each year.
At the launch of its fifth annual Dream House Raffle (www.socalraffle.com), Special Olympics Southern California coach Sue Reed was on hand to talk about how revenue from ticket sales aids soccer players from the Temecula Valley region. Nine of her players are going to New Jersey in June to compete in the Special Olympics 2014 USA Games.
"It's free for the athletes to train and participate in Special Olympics, but we've got to rent our facilities," she says. "Where does the money come from? Fundraisers like this."
"This" is its biggest of the year for 15,000 athletes from San Luis Obispo to San Diego, ages 8 to 80.
Special Olympics Southern California's big prize is a $4.6 million mansion in the Abercrombie Ranch Estates of Calabasas or $3 million in cash, provided Special Olympics can sell 70,000 tickets by April 25. If enough tickets are sold, the grand prize will be awarded on May 10.
The 9,000-square-foot residence features a house-sized master suite, with a luxurious waterfall shower in African pink onyx, housekeeper's quarters and a pool house. Outside there's a beach entry infinity pool, wooded trails that lead to a combination tennis and basketball court, vineyard, outdoor living areas for cooking, dining and lounging, and a secret "man cave" behind the waterfall.
"The more expensive the house and the cash alternate prize, the more likely it is that people are going to purchase tickets," says Neal Zeavy, raffle director. "I equate it to the Powerball. When the jackpot gets up over say 200 million, all of a sudden people who don't normally play Powerball start buying tickets. When the value of our house and cash alternate prize goes up to a certain level, we end up selling tickets to folks that wouldn't normally buy otherwise."
Special Olympics Southern California has yet to hit the threshold of tickets.In past raffles, it's instead awarded half of the net proceeds to the winner and kept the other half for its programs.
Nobody's complaining.
As Zeavy puts it, "The responses are universally positive, excited, life changing."


text:
|Board Email:
|Board Phone:
|(803) 896-4770
|Doris Cubitt, CPA
|Assistant Administrator:
|Susanna Sharpe, CPA
|Board Staff:
|Chelsea Buchanan
|Board Staff:
|Johnnie Rose
|Board Staff:
|Courtney Wise
|Advice Counsel:
|Mary League   **
|110 Centerview Dr, Columbia SC
**The Office of Advice Counsel is responsible for
providing legal advice to all Boards, Commissions
and Panels. These attorneys do not provide legal
advice to parties outside LLR.
|CPA Designation
College/University Accepted Courses
CPA Examination
Licensing Requirements
Inactive / Emeritus Status
Experience Requirements
|Supervision and Review
Quantity of Experience
Submission of Certificate of Experience
Teaching Experience
|Out-of-State Firm Registration and Mobility
In-State Firm Registration
Accounting Practitioners
Continuing Professional Education (CPE)
Hours of Credit
Carryover of Credit
Certificates of Completion or Attendance
Programs Which Qualify
Subjects Which Qualify
Subjects that Do Not Qualify
Controls and Reporting
|Employment of Revoked or Suspended Licensees
Q. I am a college professor and licensed as a CPA in another state but not in South Carolina. Can I use the CPA designation after my name on business cards, letter head, the school's website, etc?
A. Unless you are licensed as a CPA in South Carolina, you cannot use the CPA designation after your name. You may mention, in your curriculum vitae, resume, or biography, that you are licensed to practice in the state(s) where you are licensed.
Q. I have a tax preparation and bookkeeping business, and I am not licensed by the South Carolina Board of Accountancy. Can I call my business So-and So's Accounting Services?
A. South Carolina does not regulate the use of the word accounting; therefore, you are free to use accounting in the title of your business. It is important that you do not use a similar abbreviation likely to be confused with the titles "Certified Public Accountant" or "Public Accountant" or use a similar abbreviation likely to be confused with the abbreviations "CPA" or "PA." Also, it is important that you do not use such a title as to be confused as an Accounting Practitioner.
Q. I am a senior accountant for a manufacturer here in South Carolina. I do not hold any type of license issued by the South Carolina Board of Accountancy, but I tell people that I am an accountant. Is this permitted in SC?
A. Yes, you may call yourself an accountant in South Carolina even if you are not a licensed Certified Public Accountant, Public Accountant, or Accounting Practitioner in this state as we do not regulate the word "accountant." It is not uncommon for persons working in industry, for government agencies, non-profit groups, tax preparation, bookkeeping, etc., to use the title "accountant" to describe their professions. Please be aware that pursuant to Section 40-2-30 and Section 40-2-520, only a person licensed in the state of South Carolina or with practice privileges in this state may call him/herself a Certified Public Accountant (CPA), Public Accountant (PA), or an Accounting Practitioner. No one other than a license may use those terms or the abbreviations for those terms.
Q. Will the courses I took at Adelphi University in New York count toward
the CPA Exam requirements and Licensing requirements?
A. The Board does not pre-approve courses; however, we will accept most courses from colleges/universities that have been accredited by one of the six Regional Accreditation organizations listed below:
Southern Association of Colleges and Schools, Commission on Colleges
Scope of recognition: the accreditation and preaccreditation ("Candidate for Accreditation") of degree-granting institutions of higher education in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas, and Virginia, including distance education programs offered at those institutions.
Middle States Association of Colleges and Schools, Commission on Higher Education
Scope of recognition: the accreditation and preaccreditation ("Candidacy status") of institutions of higher education in Delaware, the District of Columbia, Maryland, New Jersey, New York, Pennsylvania, Puerto Rico, and the U.S. Virgin Islands, including distance education programs offered at those institutions.
New England Association of Schools and Colleges, Commission on
Institutions of Higher Education
Scope of recognition: the accreditation and preaccreditation ("Candidacy status") of institutions of higher education in Connecticut, Maine, Massachusetts, New Hampshire, Rhode Island, and Vermont that award bachelor's, master's, and/or doctoral degrees and associate degree-granting institutions in those states that include degrees in liberal arts or general studies among their offerings, including the accreditation of programs offered via distance education within these
North Central Association of Colleges and Schools, The Higher Learning
Scope of recognition: the accreditation and preaccreditation ("Candidate for Accreditation") of degree-granting institutions of higher education in Arizona, Arkansas, Colorado, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, New Mexico, North Dakota, Ohio, Oklahoma, South Dakota, West Virginia, Wisconsin, and Wyoming, including schools of the Navajo Nation and the accreditation of programs offered via distance education within these
Northwest Commission on Colleges and Universities
Scope of recognition: the accreditation and preaccreditation ("Candidacy status") of postsecondary educational institutions in Alaska, Idaho, Montana, Nevada, Oregon, Utah, and Washington and the accreditation of such programs offered via distance education within these institutions. Southern Association of Colleges and Schools, Commission on Colleges Scope of recognition: the accreditation and preaccreditation ("Candidate for Accreditation") of degree-granting institutions of higher education in Alabama, Florida, Georgia, Kentucky, Louisiana, Mississippi, North Carolina, South Carolina, Tennessee, Texas, and Virginia, including distance education programs offered at those institutions.
Western Association of Schools and Colleges
Scope of recognition: the accreditation and preaccreditation ("Candidate for Accreditation") of community and junior colleges located in California, Hawaii, the United States territories of Guam and American Samoa, the Republic of Palau, the Federated States of Micronesia, the Commonwealth of the Northern Mariana Islands, and the Republic of the Marshall Islands, and the accreditation of such programs offered via distance education at these colleges.
Q. Do online courses count?
A. If online courses are taken through a regionally accredited college or university and the institution awards the student a grade & credit hours, the course will count if they meet all the normal requirements.
Q. Does the Board accept foreign education?
A. Yes; however, you need to have each college/university transcript evaluated before applying to either sit as a South Carolina CPA Exam candidate or to apply for a South Carolina CPA license. At the August 23, 2012, board meeting, the Board designated NASBA's International Evaluation Services as the only approved evaluation service. NASBA does not have a paper application, you will need to go to their website to apply: http://www.nasba.org/products/nasbainternationalevaluationservices/ or call (855) 468-5382 for assistance.
Q. Are courses taken at a 2 year school applicable to the education
requirement to license?
A. If a 2 year school is regionally accredited, hours may apply toward the 150 requirement. Since there is no upper level requirement on business courses, they are generally accepted; however, in most cases only the two principles level accounting courses will count towards the accounting hour requirement. Some courses taught at technical or community colleges are bookkeeping courses and do not count as accounting courses.
Q. Will the Financial Accounting class that I took at a technical college be counted if I took the same course at another college or university?
A. No. Any course duplicated for any reason will only be counted once.
Note: a criminal background check is not required to sit fo the exam; however, a criminal background check is required for licensure in the State of South Carolina. There is the possibility that you could pass the exam but not qualify for a license in SC based upon your criminal background.
Q. When is the next CPA examination?
A. The computerized examination will be given the first 2 months out of every quarter. For additional information click here for the CPA Exam website.
Q. How do I get an application to sit for CPA exam?
A. Call 1-800-CPA-EXAM or go to the Uniform CPA Examination page, click on South Carolina. Once the new page loads click on APPLY NOW, there you will find First Time Candidate information and Re-Exam Candidate information.
Q. Where can I take the CPA Exam?
A. You can take the exam at any of the approved Prometric Test Sites across the US. Prometric has sites in, Aiken, Columbia, Charleston, Greenville, Florence, and Rock Hill. Click here for locations, more information or to schedule your test dates once you have received your Notice to Schedule (NTS) from
Q. When did the education requirements change?
A. The change in education requirements became effective 7/22/04.
To sit for the exam: Total 120 Semester hours24 of those Semester hours need to be in Accounting courses that are applicable to a bachelors, masters, or doctoral degree to include Financial Accounting (Intermediate), Managerial Accounting (Cost), Auditing and Tax courses; 24 of those Semester hours can be a combination of Upper & Lower Business coursesTo License: 150 Semester hours (A minimum of a Bachelor's Degree) to include:
36 of those Semester hours can be a combination of the 24 hours of Upper Level courses (must include Financial Accounting (Intermediate), Managerial Accounting (Cost), Auditing and Tax courses taken at the junior level or above if courses were taken after 7/22/04) and no more than 12 Lower Level courses 36 of those Semester hours can be a combination of Upper & Lower Business courses and any remaining accounting courses.
Q. Can I review my scores on-line?
A. Yes. Click here to go to the NASBA site to view your scores.
Q. What kind of accounting course would not count towards the accounting hours requirement to sit for the CPA Exam and/or license as a CPA in South Carolina?
A. Bookkeeping courses and some courses like Survey of Accounting which are not intended for Accounting or Business majors cannot count towards your total accounting hours necessary to sit for the CPA Exam and/or license.
Q. Does South Carolina have an Ethics requirement in order to be licensed?
A. Yes, Section 40-2-35(A)(3) requires a passing score on an examination in professional ethics as approved by the Board. Effective November 1, 2006 the required course is "Professional Ethics: The AICPA's Comprehensive Course" with a passing grade of 90 or above. Anyone requesting licensure by examination must complete the course and have AICPA send a copy of the grade report to us. If you are applying for licensure by reciprocity and your original license was issued less than four years ago, you must take the ethics course. If your original license was issued four or more years ago, you do not have to take the ethics course.
Q. When are the renewal fees due?
A. The renewal fees for licenses and firm registrations are due on or before January 31, 2013. The Board has gone back to a yearly renewal cycle until otherwise notified. Subsequent renewals will be on or before January 31st of every year.
Q. What is the amount of renewal?
A. CPA, PA and Accounting Practitioner License renewals are $80 annually After February 15, licensees would need to cease all activities until the licensee completes a Reinstatement Application, Renewal form and include $580 ($500 reinstatement fee & $80 current license fee) within 30-days from February 15th to avoid any further action.
In-State Firm Registrations, Out-of-State Firm Registrations are all $50 to renew. Those In-State firms that do not renew by the January 31st deadline must cease all activities until the manager has renewed the firm, signed a Consent Agreement, and paid $550 ($500 reinstatement fee & $50 current registration fee) within 30-days from February 15th to avoid any further action.
Q. Do I have to wait to receive my User ID and Password every year to renew?
A. No, once you have your User ID and Password, along with the renewal website you can renew your license and firm registration with the same User ID and Password from the previous year. They currently do not expire. The renewal website normally becomes active November 1st. The current address is https://eservice.llr.sc.gov/OnlineRenewals/ .
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Q. Can I go on inactive status?
A. There is no provision for an inactive status. You must either be active (pay renewal fee and turn in CPE), Voluntarily Surrender your license and not sign anything as a CPA or hold out, or apply for Emeritus Status, form 5000.
Emeritus Status is permanent. You cannot use any of your financial skills for compensation. If at a later date you want to become an active CPA, you must retake the CPA Exam. On the application for emeritus status give details as to your current occupation.
Q. If someone has retired, what can they do?
A. A retired licensee can do volunteer work such as in schools, VITA, or something other than financial or accounting. They may also apply for Emeritus Status (cannot use any of your financial skills for compensation. If at a later date you want to become an active CPA, you must take the CPA Exam again). On the application for emeritus status give details as to your current occupation.
Q. If a licensee has left the field of public accounting for a position as a Financial Advisor and never has plans to hold out to the public as an accountant again, can he or she apply for Emeritus status?
A. No, even if a licensee no longer holds out as a Certified Public Accountant, Accounting Practitioner, or Public accountant, the licensee cannot hold Emeritus status if they are working as a Financial Advisor. Board policy states that "any licensee actively involved in Financial Advisory services cannot hold an Emeritus certificate.
You must have one year of experience under the direct supervision of an active US Licensed CPA. Experience can not be counted until after the 24 semester hours of upper level courses have been completed.
Q. I'm completing my undergraduate degree, and have a job in a firm. When can I start counting my 1 year of experience?
A. Experience will only count after the 24 Accounting semester hour requirement has been completed to include the Core Classes of; Financial Accounting, Managerial Accounting, Auditing, and Tax at the Junior (300) Level or above.
Q. My supervisor has a CPA certificate but does not have a current license to practice since he has not completed the CPE requirements. Does my experience count?
A. No. The supervisor must have been licensed to practice during the entire time of the candidate's experience.
Q. My supervisor is licensed to practice in another state, not South Carolina. May he sign my certificate of experience form?
A. Yes, provided you are not working in a public accounting firm. If you are working for a public accounting firm in South Carolina, the supervisor must be licensed to practice in South Carolina since he may not lawfully practice in South Carolina without a South Carolina license.
Q. My supervisor is located in Atlanta, Georgia, and I am working in Columbia, South Carolina. Does my experience qualify?
A. It depends on the line of supervision. More than likely your Certificate of Experience will have to be reviewed by the Board.
Q. I work in industry and we have a CPA in the accounting department where I work. She reviews some of my work but she is not in a management level above me. Will she be regarded as my supervisor?
A. No. The supervisor should have the power to direct the performance of the person being supervised which, generally, includes the power to hire, transfer, suspend, promote, or discharge the employee or to recommend such action through the proper chain of command.
Q. I do not have a CPA supervisor in the company where I work. However, I assist the outside auditors for about four weeks each year end. May I count this experience?
A. No. The outside auditors do not have the power to direct your performance, such as the power to hire, transfer, suspend, promote or discharge.
Q. I practice part-time on my own as an Accounting Practitioner. I have a CPA in the office next door who reviews my work and makes suggestions for improvement. Does this experience count for my CPA certificate?
A. No. The experience must include both direct supervision and review, not merely review. The supervisor should be involved in planning and organizing the work to be performed as well as reviewing the work.
The standard by which the experience shall be measured is one year of experience employed on a full-time basis in public accounting, with diversified experience. Employment other than in public accounting may count only in proportion to duties contributing to competence in public accounting. Part-time employment shall be credited in part, based upon actual work hours. The board will consider two thousand hours of such part-time experience as being equivalent to one year of the required experience. Part-time experience shall not accrue more rapidly than elapsed chronological time. Please include a schedule of time worked.
Q. I work in industry and have a licensed CPA supervisor. I perform certain secretarial-type duties. In addition, I prepare the company checks and I work on the monthly financial statement. Does any portion of my experience count?
A. Yes. The portion of your experience that is substantially equivalent to that obtained in a public accounting firm would, generally, qualify except for the auditing experience requirement. The qualifying experience would include working on the monthly financial statements. Preparation of the company checks and secretarial duties would not be of sufficient quality to qualify. The CPA supervisor should keep records and document the portion of your experience that would be of sufficient quality to contribute to competence in public accounting.
Q. I am a working mother and work for a CPA firm full time during tax season and part-time during the remainder of the year. Does the part-time work count?
A. Yes. Part-time employment may be credited in part, based on actual work hours. The board considers 2000 hours of part-time experience as being equivalent to one year of the required experience.
Q. I work for a CPA firm. During tax season, I often work 50 or more hours per week. May the overtime count toward the 2000 hours per year?
A. No. Section 40-2-35 (F)(1) requires one year of experience. Experience may not accrue more rapidly than elapsed chronological time. A week of experience is considered to be 40 hours.
Q. May I count experience gained prior to passing the CPA examination?
A. Yes. Experience may be gained either before or after the examination provided all other requirements are met. Experience does not accrue prior to completing the basic 24 hours in accounting.
Q. How long do I have after passing the examination to obtain my experience?
A. At the present time there is no time limit specified in the law or regulations. However, the Board has authority to reject experience that it does not believe to be satisfactory.
The applicant should submit a separate Certificate of Experience (current Form 2102) signed by each supervisory CPA under whose supervision and review any part of the experience being claimed was gained. All of the questions and blanks on the form must be completed. The supervisor must have held both a certificate and a license or permit to practice public accounting at the time the experience was gained. The supervisor must also include and sign a statement of work that the candidate has completed under their supervision.
Q. Does the board specify records that should be maintained to document experience?
A. No. The board does not have specific record keeping requirements. However, the candidate and the CPA supervisor must be able to document the experience through time records, work papers and the like. It is suggested that the CPA candidate maintain his/her own records to assist the supervisor in completing the experience forms.
Q. I work for a large CPA firm and have several supervisors within the firm. How should records be kept and which supervisor should sign my certificate of experience?
A. In most cases, the managing partner of the office signs the experience forms. Some firms use an internal office form. As each audit engagement is completed, the CPA candidate completes the form, showing the elements of the audit he/she worked on and the time. The CPA supervisor of the engagement reviews and signs the form. After meeting the experience requirements, the CPA candidate submits the individual engagement forms and the completed certificate of experience to the managing partner for his/her review and signature.
Q. My former employer has delayed completing my certificate of experience. What can I do to get it completed and signed?
A. You can help by supplying as much information as possible to your former employer. If you are a CPA candidate, it is suggested that you maintain a file of your work experience and that you have your certificate of experience form completed and a detailed explanation of duties signed at the time you change employers.
Q. I have worked for several different employers. May I submit one certificate of experience that covers all of my experience?
A. No. A separate form should be completed for each employer.
Q. I have completed 6-months of my experience. May I submit a certificate of experience so the Board can approve the portion I have completed and let me know how much more I need?
A. No. The board considers only the overall experience after the requirements have been met.
Q. When should I submit the Certificate of Experience form?
A. After completing the experience requirements you may submit the Certificate of Experience along with the Licensing Application after Examination (Form 5003).
Board form 2102-T must be submitted to document teaching experience. Please contact our offices at (803) 896-4770 or firstname.lastname@example.com to request the form
Q. My certificate of experience was rejected by the board. May I appeal the board's decision?
A. Yes. You may submit a written petition to the Board requesting a review of its decision. In the petition, you may request permission to appear before the Board and explain special circumstances. You will be notified as to time and place of the Board meeting.
Q. Does the board verify the information on the certificate of experience?
A. Yes, as it is needed.
Q. I am a partner in a Georgia office of a CPA firm. The Georgia office has engagements in South Carolina which I supervise. Since our firm has a South Carolina office, is it necessary to register the Georgia office?
A. No. as long as your firm located in South Carolina is registered and lists other locations both in and out of state on the In-State Firm Registration form (Form 2115).
Q. I hear that South Carolina has adopted Mobility. What is really meant by "Mobility"?
A. For those firms and CPAs that are engaged in tax work, compilations or reviews for South Carolina clients, there is no need to register as long as the CPA holds a valid CPA license from any state/jurisdiction which requires, as a condition of licensure, that the licensee:
ORHolds a valid license as a CPA from any state that does not meet the requirements above but the individual licensees CPA qualifications are substantially equivalent to those requirements. An individual who passed the Uniform CPA Exam and holds a valid license issued by any other jurisdiction before January 1, 2012 may be exempt from the education requirement above. For more information see Section 40-2-245.
Q. OK, if I am going to be engaged in an audit or any other attestation type of work, do I need to register?
A. No, you as an individual CPA will not have to be licensed as long as your firm is registered by completing an Out-of-State Firm registration. However, you will fall under the disciplinary jurisdiction of this board by working for a South Carolina Client on any of the following services:
In the event your license of permit to practice from your parent jurisdiction is no longer valid, you will need to cease offering or rendering professional services in South Carolina individually and on behalf of your firm. You will also be subject to an administrative hearing served on the Board in your principal jurisdiction of business in any action or proceeding by this board against you.
Q. Are all states/jurisdictions substantially equivalent?
A. No, there are currently 2 states/jurisdictions that are not substantially equivalent: Puerto Rico and the US Virgin Islands.
Q. What exactly do you mean by "substantially equivalent"?
A. It means that the education, examination, and experience requirements are the same as other states. Currently the requirements for South Carolina are:
Education: 150 Semester hours
Examination: Passing the CPA Exam with a score of at least 75
Experience: At least 1 year of experience
Q. OK, since I'm from a state that is not substantially equivalent, what do I need to do in order to provide services for South Carolina clients?
A. Mobility is not the route for you. We would have to base your eligibility on your individual qualifications and by that you will need to submit a reciprocity application.
Q. I am a Tennessee CPA. My firm plans to open an office in South Carolina. May I manage the South Carolina office?
A. No. Each public accounting office located in South Carolina must have a resident manager who holds a South Carolina CPA certificate (Sec. 40-2-230, Reg. 1-14.)
Q. I live in North Carolina and work in South Carolina for a South Carolina CPA firm. I have a North Carolina CPA certificate. May I register as a non-resident?
A. No. Since the CPA firm is located in South Carolina you must obtain a South Carolina CPA certificate through reciprocity in order to hold out and practice as a CPA.
Q. Can I request a Practice Privilege Registration without an Out-of-State Firm Registration?
A. No. If the firm is providing any of the engagements listed below and as long as the state where your principal place of business is located is substantially equivalent and provided your license is active in the same state a no notice, no fee practice privilege will be granted (Mobility -- Section 40-2-245).
Q. I'm a sole practitioner, and work from my house on a part-time basis. Do I have to register my home?
A. Yes. Click here to obtain the In-State Firm Registration. Renewal for In-State Firm Registration is every year and must reach our office no later than January 31st of each year. (See Renewals)
Q. I changed the firm from an Association to an LLC; what do I need to do to change it with the Board?
A. This will be considered a change of entity. A letter is needed to close the old firm and a new In-State Firm registration will need to be accomplished and forwarded to our office with a $100 payment within 30 calendar days of the change.
Q. One of the partners, Mr Light, from Davis, Light, Dark & Toast, is leaving and moving down the street to open their own office; can we keep the name of the firm on all of our signage, letterhead, business cards and advertising?
A. No, since Mr Light is opening his own office either down the street or in another city, you will need to change the name of the firm as not to confuse the public.
Q. Ms Davis of Davis, Light, Dark & Toast passed away; can we keep the firm name as is?
A. Yes, there is not any confusion in this situation.
Q. My husband and I are opening a CPA office. We will be splitting the ownership, 50% a piece and he will be a silent partner (he is not licensed). Is this OK with the Board?
A. No. Sixty-six and two thirds percentage of the ownership of the firm in terms of financial interest and voting rights must belong to CPA's currently licensed in some state or jurisdiction. Furthermore, any owner must be actively engaged within the firm, providing services to the firm's clients.
Q. I am opening a CPA firm and have a neighbor who wants to invest into the firm; is this legal?
A. No, Section 40-2-40 prohibits the ownership by investors or commercial enterprises.
Q. I am licensed as a CPA in Maine and am moving to South Carolina to take a job in the accounting department of a manufacturing facility. Do I need a license in South Carolina in order to use the CPA designation on my business cards?
A. Yes, in order to use the CPA designation on anything, including business cards and stationary to be used in industry, you must be a licensed South Carolina CPA. If you must present a resume, curriculum vitae or biography, you may mention that you were licensed as a Certified Public Accountant in Maine on the date the license was issued.
Q. I hold a CPA certificate issued by a "two-tier" state. I have never held a license or permit to practice public accounting. May I obtain a South Carolina certificate by reciprocity?
A. You should apply for transfer-of-credit instead of reciprocity since you have never been licensed. South Carolina is not "two-tier" and, therefore, you must qualify for licensure before obtaining a CPA certificate.
Two-Tier states/jurisdictions issue certificates when an individual passes the CPA Exam. They also require the individual to license once their licensing requirements have been met.
Here is a list of the Two-Tier states/jurisdictions:
|District of Columbia
Q. I hold a CPA certificate issued by another state and at one time I was licensed to practice in that state. I do not have a current license to practice since I have not paid the current license renewal fee. May I obtain a South Carolina certificate by reciprocity?
A. No. In order for South Carolina to grant a CPA license through reciprocity, a candidate must hold an active license in good standing in at least one of the states or jurisdictions. Someone with only an inactive status must reactivate their license before South Carolina can issue a reciprocal license.
Q. I hold a CPA certificate issued by another state and my renewal fees are current. However, I do not have a permit to practice because I have not met the CPE requirements. Am I eligible for a South Carolina certificate?
A. No. You must hold a certificate and current permit to practice.
Q. I worked in private industry under the direct supervision and review of a CPA prior to May 24, 1980. Does any part of my experience qualify?
A. Yes. Your experience should qualify provided the quality of experience is acceptable and the CPA was licensed to practice during the time.
Q. My Tennessee CPA firm has an audit client in South Carolina. Must I obtain a South Carolina certificate and license in order to serve my South Carolina clients?
A. No. It is not necessary to obtain a certificate by reciprocity. However, if servicing South Carolina clients the firm will need an Out-of-State Firm Registration and you would be covered by Mobility.
Q. I have a license in another state, but it's lapsed or in inactive status. Can I get Reciprocity with South Carolina?
A. No. In order to obtain Reciprocity in South Carolina you must have an active license in good standing with one of the 55 jurisdictions (the 50 States plus The District of Columbia, Puerto Rico, Guam, US Virgin Islands, Commonwealth of the Northern Mariana Islands) in the US.
Q. I have a license from Canada. Is there anything different I need to do in order to get reciprocity?
A. Read and complete the Reciprocity Application Canada Package.
Q. What will the license allow me to do?
A. In general, you will be licensed to provide accounting and tax services to the public except that you may not conduct audits or reviews of financial statements. Special wording is required in the case of reports on compiled financial statements. See Section 40-2-340 for the specific language.
Q. Does the law prohibit me from performing certain acts?
A. Yes. Section 40-2-50 contains prohibited acts by persons not licensed as certified public accountants or public accountants and applies to accounting practitioners as well as unlicensed persons.
Q. My business is franchised by a national organization. Will my accounting practitioner license extend to and license the franchise?
A. No. The accounting practitioner license is issued to individuals only. You may operate in the form of sole proprietorship, partnership, professional association or professional corporation (see rule 1-21 for details).
Q. How could I let my clients and prospective clients know about the franchise?
A. You could list your name followed by the name of the franchise.
Q. I understand that no license is needed to offer tax services to the public. If I am a licensed accounting practitioner must I comply with the professional ethics in regards to my tax practice?
A. Yes. Since you will be licensed as an accounting practitioner you must comply with the Code of Professional Ethics in regards to any services of a type usually offered by accountants such as accounting services, tax services, management advisory services and the like.
Q. Who is a CPE Program sponsor?
A. A CPE program sponsor is the individual or organization responsible for setting learning objectives, developing the program materials to achieve such objectives, offering a program to participants, and maintaining the documentation required by the Statement on Standards for CPE Programs issued jointly by the American Institute of Certified Public Accountants (AICPA) and the National Association of State Boards of Accountancy (NASBA). The term CPE program sponsor may include associations of CPAs, whether formal or informal, as well as employers who offer in-house programs. In the event that a program developer is different than the program sponsor, it is the responsibility of the program sponsor to assure that the program development complies with the standards.
Q. Does the group who develops the courses or the group who hosts the courses need to be certified? If an organization hosts courses that are developed by a third party, what must the nature of the relationship be between both organizations? How can the organization determine the sponsorship of the course and maintenance of records between the two firms?
A. The nature of the relationship between the developing and hosting parties of a CPE program are not determined by the Board. The entity whose name is on the certificate of completion is responsible for validating the CPE credits claimed by a participant.
Q. Our current in-house training consists of us giving overviews from seminars we attend that could apply to additional staff in the office. Since we are developing a scaled down version of the same training, are we considered a CPE Program Sponsor and is this type of training considered self-study or independent study?
A. Yes, you firm would be considered a CPE Sponsor. That type of training would not be considered either self-study or independent study it would be considered group study.
Q. Why are sponsors not required to track "active" participation during a group live program but are required to implement a monitoring device for internet based programs?
A. Standard for CPE Program Measurement standard #12, Commentary states: "While it is the participant's responsibility to report the appropriate number of credits earned, CPE program sponsors must monitor group learning activities to assign the correct number of CPE credits."
Q. Is there a limit to how many CPE hours I can earn in a day?
A. Yes. Licensees cannot earn more than 10 hours of qualified CPE in a calendar day.
Q. Is there a limit to how many CPE hours I can earn each year in self-study?
A. Yes. As of June 25, 2010, licensees may earn no more than 20 hours each year in qualified self-study CPE, and self-study hours in excess of the 20 hours allowed do not qualify to carry forward from one year to the next.
Q. I plan to attend a conference sponsored by an association of executives in the industry in which I work. If I send an outline of the program, will the Board staff compute the hours of credit and let me know how many I may claim?
A. No. The sponsor of the course must maintain a record of attendance and furnish evidence of completion to the participant, including the hours of credit. Depending upon the actual topic, industry specific CPE may be personal development. Sponsors must meet the requirements in Regulation 1-08.
Q. Are there any hour limitations regarding self-study?
A. Yes. Changes made to Regulation 1-08 that went into effect on June 25, 2010 limit self-study hours to no more than 50% (20 hours) of a licensee's CPE each year, and self-study hours in excess of the 20 hour maximum are not eligible to carry forward into the next calendar year.
Q. How much credit can be carried over into the next year?
A. Only 20 credits can be carried into the next year; however, you cannot carry Personal Development or self-study credits over, and there are other limitations detailed in Regulation 1-08.
Q. I received my CPA certificate in January of this year. I realize I am not required to file a CPE report this year, but I plan to take several CPE courses as required by my firm. Can I carry over any of these hours into next year?
A. No. There is no provision in the regulation that allows for CPE credit obtained during the calendar year in which the original certificate was issued.
Q. I submitted my self-study material to the sponsor on December 14, 2009 but the certificate of completion states January 3, 2010. Can I count the CPE for 2009?
A. No, the date on the certificate must be in the year that you are claiming credit. If you find this to be a problem you will need to schedule your CPE earlier in the year in order to avoid circumstances such as this.
Q. Do certificates need to be included when submitting my annual CPE report?
A. When reporting your annual CPE, you must submit copies of all self-study certificates of completion. You do not submit certificates of attendance for courses attended; however, you may be asked to submit them if called for a CPE Audit.
Q. What is needed for a Certificate to qualify?
A. Each certificate must have the following information in order for you to take the credit:
Name and address of sponsor
Participants name
Course Title
Course field of study
Date(s) of completion
Amount of CPE hours awarded
In the case of self-study courses:
Show the QAS registration number
Q. Do live webinars and live webcasts count as CPE, and are they considered self-study?
A. Yes provided the sponsor of webinars and webcasts monitors' attendance, provides controls, has the capability to receive and answer questions, and complies with Regulation 1-08(E). Live webinars and webcasts are not considered self-study as they are live presentations.
Q. My firm has purchased an archived webinar. Can this be considered CPE?
A. Only if the firm sets up the webinar presentation as group study, having a knowledgeable individual as a facilitator to lead discussions and answer questions
Q. My firm uses videotapes prepared by AICPA in conducting in-firm CPE programs. How can we get CPE credit for attending?
A. If you have a formal in-firm program, the firm is considered to be the sponsor. The program should be conducted with a discussion leader who shows the video and leads any discussion, answers questions, etc. The firm should comply with the requirements outlined in South Carolina Board of Accountancy Regulation 1-08 (C-E).
Q. How do you distinguish between an in-firm program using AICPA videotapes and individual self-study programs using similar tapes?
A. In a firm program the method of delivery will be considered a group study and should be annotated in the program code as 6. The firm is the sponsor and will need to maintain attendance records, issue evidence of completion, etc. In an individual AICPA self-study program, the AICPA is the sponsor, maintains records, issues certificates of completion, etc. This method of delivery is considered self-study and should be annotated in the program code as 1. All self-study must be QAS approved.
Q. We plan to conduct an in-firm CPE program. Should we send the Board a description of the program, a list of the participants, and other material?
A. No. The Board does not approve CPE sponsors or programs and does not maintain records of attendance. The firm should structure the program to comply with the Regulation 1-08.
Q. I'm looking at self-study courses; can I use courses that are on the NASBA Registry?
A. No, South Carolina only allows self-study courses that have been approved by NASBA's Quality Assurance Services (QAS). If the course material does not indicate that it has been approved by QAS then give the sponsor a call. In order to find courses that have been approved you can go to the NASBA website www.NASBA.org and click on the CPE hyperlink at the bottom of the page, click on the QAS hyperlink to the left of the next page, and then click on the QAS Sponsor Listing tab at the top of the next page. Here you can find a list of sponsor that have QAS approved courses. Don't assume that all courses from the sponsor are QAS qualified, go one step further and click on the links after each sponsor to view the actual course listings
Q. I understand that the Board does not pre-approve individual sponsors, programs, or courses, how can I determine whether or not a course qualifies for CPE credit?
A. The Board does not have the staff or appropriate budget to evaluate a large volume of sponsors or individual courses. Under the law, seminars sponsored by national and state accounting organizations and their chapters are normally deemed to qualify, provided they meet all of the requirements. This includes, for example, courses sponsored by AICPA, South Carolina Association of CPAs, National Society of Accountants, S.C. Government Finance Officers Association, South Carolina Association of Public Accountants, and National Association of Accountants.
The overriding consideration is that the CPE program be one that is a formal program of learning that contributes directly to the professional competence of a licensee.
Q. What types of educational programs qualify?
A. Accounting professionals should participate in programs of learning that maintain and/or increase their professional competence or do both, and this is the fundamental purpose of CPE. An accounting professional's field of employment does not limit the need for continuing professional education. A person performing services of a professional nature needs to have a broad range of knowledge, skills, and abilities. Acceptable subjects may include accounting and auditing, consulting services, specialized knowledge and applications, management, personal development, taxation, Microsoft Excel, Microsoft Word, Microsoft Access, and any accounting computer programs. Other subjects may also be acceptable if they maintain and/or increase the accounting professional's competence.
Q. I have taken several CPE courses and do not know how to classify them. Does the Board have a list that I can compare to?
A. The Board has adopted NASBA's 23 Subject Matter Areas for uniformity purposes. Click on this link to read the descriptions.
Q. I attended a lunch and learn seminar sponsored by the local business association. They have followed all the requirements in Regulation 1-08. Can I count the seminar as CPE?
A. Yes you can, as long as the course is a minimum of 50 minutes in length and the program does not start until after the serving of the meal.
Q. Are there types of courses that have been specifically ruled as unacceptable?
A. A self-study program that involves only reading a publication or watching a video and passing a test is not considered a formal program of learning and would not be acceptable. In addition, the Board has specifically ruled that courses offered by the American Society for Continuing Education are not acceptable nor are the RIA "Tax Quizzer" courses acceptable (QAS letter dated 11/12/04 states RIA Tax Quizers is non-compliant with the AICPA/NASBA Statement on Standards for Continuing Professional Education Programs).
Q. I am going to pursue the Certified Management Accountant certification (CMA) this year; can the studying and or passing the exam by used for any CPE?
A. The Board has a policy of not allowing courses that qualify for another certification or license as CPE, such as Real Estate, Insurance, Securities, Certified Financial Manager, Certified Financial Analysis, Certified Financial Planner, and Certified Management Accountant just to name a few.
Q. I have gone back to school to work on my Master's degree in Accounting. How do I determine how many hours CPE I earned in the classroom?
A. A licensee may receive 15 CPE hours for each semester hour or 10 CPE hours for each quarter hour they complete in accounting courses, and must present a transcript showing the completed hours when they are audited by the Board.
Q. I earned 39 hours of self-study CPE in March 2010 and no more between March 2010 and June 25, 2010. Does this mean that I must now complete 20 more hours CPE to get my 40 hours for 2010, or do I only have to earn 1 more hour for 2010 which must be non-self-study?
A. Since the changes to Regulation 1-08 did not go into effect until June 25, 2010, any CPE, including self-study, that you earned up until then will count as long as it followed the rules set out in Regulation 1-08 prior to June 25, so you only need to earn 1 more hour in non-self-study CPE for the year 2010 to reach your 40 hours.
Q. I purchased 2 self-study courses, one for 8 hours and one for 12 hours. I completed the course work over a week's time and took both tests on the same day giving me a total of 20 hours. With the new rules in effect will I be able to count all 20 hours?
A. No, since you took the test for both courses on the same day and the sponsor will generate two different Certificates of Completion for the same day totaling 20 hours. You will be given credit for the 12 hour course as it is given it would have taken several days to complete. If you would have taken the tests on two separate days you would have been given credit for both courses.
Q. If I attend a seminar for 8 hours of live classroom CPE and then complete a 4 hour self-study course, how many hours total credit am I eligible for?
A. Licensees may earn no more than 10 hours CPE each day; therefore, only 2 hours of the self-study (or whichever you complete chronologically) will count.
Q. I attended a 40 hour weeklong learning event after June 25, 2010. How should the sponsor represent the hours on the certificate of completion?
A. Ideally, the sponsor should provide a certificate of completion which provides the daily breakdown of CPE or shows the dates attended. If the provider simply provided a certification of completion that shows 40 hours on the last day, only 10 hours would count.
Q. I attended a multi-day event in which we spent 12 hours of learning time on Thursday and only 6 on Friday. Since the maximum number hours of CPE I can earn in a day is 10, does this mean that I can only claim 16 hour CPE when reporting to the Board even though my certificate of completion says 18?
A. You are correct. Because you can earn no more than 10 hours CPE in a day, this particular CPE event would only count for a total of 16 hours even though the certificate of completion will say 18.
Q. I had 20 hours to carryover from 2009 into 2010, and all of those carryover hours were earned in self-study. Can I still count those carryover hours? If so, do the 20 hours I am required to complete in 2010 have to be in hours other than self-study?
A. Since the carryover hours were earned before June 25, 2010, all of those hours are still eligible. You will still be compliant if you earn 20 hours of CPE in the year 2010.
Q. My firm maintains an electronic record of my CPE. Can I submit a copy of the computer printout in lieu of completing the Board's CPE report form?
A. Yes; however, you will need to complete the 1st page of the CPE reporting form showing the required hours, any carryover, your signature, and include your firms print out. If audited you must provide your completed CPE form and substantiating documents. All documentation must be maintained for 5 years.
Q. When does CPE need to be reported?
A. Effective with calendar year 2011, CPE will be reported annually by completing a CPE report and submitting copies of any self-study Certificates of Completion associated with the report to the Board office on or before January 31st of each year.
Q. I received my reciprocity license from South Carolina this year. When do I have to start reporting my CPE?
A. You will need to obtain the required 40 hours in the year you were granted your reciprocity license and all subsequent years thereafter, reporting them annually on or before January 31.
Q. How can my hours be reported and show that I had carryover hours from my live courses?
A. The easiest way to keep track is to apply the hours in the following order:
Any hours over the required 40 hours will be considered carryover hours (with a limit of 20 hours).
Q. I completed a self-study course. Should I forward the examination answer sheets to the Board as proof that I completed the course?
A. No. In order to obtain credit, the answer sheets should be sent to the course sponsor. The certificate of completion issued by the sponsor must be attached to your CPE report.
Q. Is it helpful for the Board if I enclose documentation for each course I attended with my CPE report?
A. Yes. During an audit it is required that you send all certificates of attendance for each seminar attended and all certificates of completion for self-study courses.
Q. I completed a self-study course and submitted it before December 31. Do I get credit for the course for that year?
A. The Board uses the date the sponsor puts on the Certificate of Completion. The Certificate of Completion should be dated the date the test is received not the date of grading.
Q. I live, work and have an active CPA license in Nebraska as well as hold an active CPA license in South Carolina. Do I need to follow South Carolina's rules regarding CPE or will South Carolina accept the CPE obtained by Nebraska rules?
A. Yes, we will accept the CPE from your home jurisdiction.
Q. Can I employ someone whose license is revoked or suspended?
A. No, per Regulation 1-10(D) A licensee per permit holder shall not employ or associate with directly or indirectly, a person whose license is revoked or suspended by this Board or by the Board of Accountancy in any other jurisdiction. Employing or associating such a person as an accountant, investigator, tax preparer or in any other capacity connected with the practice of accounting subjects the licensee or permit holder to discipline by the Board
Q. My bookkeeper is not licensed as a CPA, PA or an Accounting Practitioner in South Carolina, and he/she is withholding my records. Can I file a complaint with the Board of Accountancy?
A. Since they are not licensed, we have no jurisdiction. You may want to call the SC Department of Consumer Affairs at (800) 922-1594 or visit their website at http://www.scconsumer.gov/complaint_services.htm .
Q. I called my CPA several times and asked for my records I gave him in order to complete my taxes. Can you help in getting my records?
A. First, send them a written request asking for the return of your records. If after a reasonable amount of time they still have not complied with your request, then go ahead and complete a complaint form and send it to the Office of Investigation and Enforcement. Click here for information on how to file a complaint.


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Art Institute of Chicago Announces PICASSO AND CHICAGO Exhibition
This winter, the Art Institute of Chicago celebrates the unique relationship between Chicago and one of the preeminent artists of the 20th century--Pablo Picasso--with special presentations, singular paintings on loan from the Philadelphia Museum of Art, and programs throughout the museum befitting the artist's unparalleled range and influence. The centerpiece of this celebration is the major exhibition Picasso and Chicago, on view from February 20 through May 12, 2013 in the Art Institute's Regenstein Hall , which features more than 250 works selected from the museum's own exceptional holdings and from private collections throughout Chicago. Representing Picasso's innovations in nearly every media--paintings, sculpture, prints, drawings, and ceramics--the works not only tell the story of Picasso's artistic development but also the city's great interest in and support for the artist since the Armory Show of 1913, a signal event in the history of modern art.
BMO Harris is the Lead Corporate Sponsor of Picasso and Chicago. "As Lead Corporate Sponsor of Picasso and Chicago, and a bank deeply rooted in the Chicago community, we're pleased to support an exhibition highlighting the historic works of such a monumental artist while showcasing the artistic influence of the great city of Chicago," said Judy Rice, SVP Community Affairs & Government Relations, BMO Harris Bank.
The 1913 Armory Show showcased the works of the most radical European artists of the day alongside their progressive American contemporaries and forever changed the artistic landscape for artists, collectors, critics, and cultural institutions in the United States. Unlike the other venues for the Armory Show in New York and Boston, which were private institutions, the Art Institute enjoys the distinction of being the only art museum to host the exhibition and as such, has the privilege of being the first in the United States to present the works of such artists as Constantin Brâncusi, Marcel Duchamp, Henri Matisse, and Picasso to the public. Indeed, Chicago's interest in Picasso's art would grow over the years, leading to a number of important distinctions: as just one remarkable example, in 1967 the city welcomed the artist's first monumental work of public sculpture.
"It is clear in even the briefest of histories that Chicago played a critical, early role in the reception and development of modern art in the United States," said Stephanie D'Alessandro, Gary C. and Frances Comer Curator of Modern Art at the Art Institute and curator of the exhibition. "While the career of Pablo Picasso is just one of many examples, it is nonetheless an extraordinary story: some of the most significant events in the reception of his art--including the first presentation of Picasso's works at an American art museum, the first solo show devoted to the artist outside a commercial gallery, and the first permanent display of his work in an American museum--all happened in Chicago and all within just the first two decades of the last century. This exhibition marks the special hundred-year relationship of Pablo Picasso, and our city."
Picasso and Chicago documents the development of Picasso's career alongside the growth of Chicago collectors and cultural institutions, emphasizing the storied moments of overlap that have contributed not only to the vibrant interest in Picasso today but also to the presence of nearly 400 works by the artist in the collection of the Art Institute. The museum began its Picasso collection in the early 1920s with two figural drawings, Sketches of a Young Woman and a Man (1904) and Study of a Seated Man (1905); in 1926 the Art Institute welcomed one of Picasso's signature Blue Period paintings, The Old Guitarist (late 1903-early 1904), as a part of a generous gift in memory of Helen Birch Bartlett. Over the subsequent decades, the museum's collection has expanded to include such important paintings as the classically inspired Mother and Child (1921) and surrealist Red Armchair (1931), as well as such memorable sculptures as the Cubist Head of a Woman (Fernande) (1909), the playful Figure (1935), and the maquette for Picasso's largest three-dimensional work, the Richard J. Daley Center Sculpture (1964-67). The Art Institute has also developed an exceptional collection of works on paper that demonstrates Picasso's endless inventiveness and masterful draftsmanship, as seen in such extraordinary examples as the turbulent Minotaur (1933) and the monumental Woman Washing Her Feet (1944). Likewise, the print collection holds special works including The Frugal Meal (1904), one of only three examples of this familiar Blue Period etching printed in blue-green ink. Because of the fragility of the drawings and prints, these works from the museum's collection are rarely on view, and visitors will be offered an extraordinary opportunity to see them in the context of Picasso's career and the museum's own collection.
The exhibition is accompanied by a handsome catalogue, Picasso and Chicago: 100 Years, 100 Works , that brings together 100 of Picasso's finest works in Chicago. The artworks survey Picasso's extensive material experimentations and subjects that are emblematic of the artist, including the emotive individuals of his Blue and Rose periods, the faceted faces and still-life objects of his Cubist years, and the monumental personages from his post-World War II production. An illustrated chronology documents notable exhibitions and acquisitions in Chicago and the important role many works in the collection played in the artist's career, as well as outlines Picasso's varied contributions to a city that has enthusiastically collected his art for the past century. The book, written by Stephanie D'Alessandro, the Gary C. and Frances Comer Curator of Modern Art at the Art Institute, features 106 color and nine black-and-white illustrations, and an insightful essay written by Adam Gopnik of The New Yorker. Picasso and Chicago: 100 Years, 100 Works is published by the Art Institute and distributed by Yale University Press. The book will be available beginning March 4, 2013, at the Art Institute's Museum Shop for $24.95.