S.C. Code Ann. § 37-3-505

(1) Every licensee shall maintain records in conformity with generally accepted accounting principles and practices in a manner that will enable the State Board of Financial Institutions to determine whether the licensee is complying with the provisions of this title. The recordkeeping system of a licensee shall be sufficient if he makes the required information reasonably available. The records need not be kept in the place of business where supervised loans are made, if the board is given free access to the records wherever located. The records pertaining to any loan, including the certified maximum rate chart in effect at the time the loan was made, need not be preserved for more than two years after making the final entry relating to the loan, but in the case of a revolving loan account the two years is measured from the date of each entry. (2) On or before April fifteenth each year every licensee shall file with the board a composite annual report in the form prescribed by the board relating to all supervised loans made by him. The board shall consult with comparable officials in other states for the purpose of making the kinds of information required in annual reports uniform among the states. (3) The report shall include, but is not limited to, the following: (a) the total number of loans and aggregate dollar amounts made by the lender which renewed existing accounts; (b) the total number of new loans and aggregate dollar amounts made to former borrowers; (c) the total number of loans and aggregate dollar amounts made to new borrowers; (d) the total number of loans and aggregate dollar amounts which received a final entry, as provided in item (a), other than by renewal; (e) the total number of renewals in which the borrower received a cash advance which was less than ten percent of the net outstanding loan balance at the time of renewal; (f) the total number of loans and aggregate dollar amounts outstanding at the beginning of the reporting period; (g) the total number of loans and aggregate dollar amounts outstanding at the end of the reporting period; (h) the highest annual percentage rate charged by the lender on loans of various sizes; and (i) the most frequent annual percentage rate charged by the lender on loans of various sizes. (4) Information contained in annual reports shall be confidential and may be published only in composite form.