South Carolina CPA requirements

This page serves as a resource for your state's CPA licensure requirements and is current as of December 2019. Always consult with your state or jurisdiction's board of accountancy for the most current information.

Degree requirement
bachelor’s degree or higher from a regionally accredited college or university

Minimum education requirement
150 semester hours with a major in accounting which must include:
24 semester hours in upper level accounting courses which must include

  • financial accounting
  • managerial accounting
  • US taxation
  • auditing
  • no more than 3 semester hours in business law
  • no more than 3 semester hours in taxation courses 

24 semester hours of business courses which may include:

  • economics
  • finance
  • business law
  • management
  • computer science
  • marketing
  • accounting courses not listed above

Minimum experience requirement 
At least one year of accounting experience satisfactory to the board in public, governmental or private employment under the direct supervision and review of a certified public accountant or public accountant licensed to practice accounting in some state or territory of the United States or the District of Columbia.

At least five years' experience teaching accounting in a college or university recognized by the board or any combination of experience determined by the board to be substantially equivalent to the foregoing.

Ethics exam
A passing score on an examination in professional ethics as approved by the board is required.


40 hours of CPE required each calendar year.

Not more than 20% (8 hours) of the required hours may be in personal development subjects. Personal development subjects that exceed 20% of the required hours shall not be available for carry-over credit.

Not more than 50% (20 hours) of the required hours may be in self study programs. Self study credits are not available for carry-over credit.

No more than 10 hours of CPE can be earned in a calendar day.

Of the required hours over a three year period, six of the hours must be in ethics, and at least two of these hours must be in South Carolina Rules and Regulations.

Other requirements
Must have social security number or resident alien number.


Education, residency, fees

Education, CPE, renewals

Education, experience, ethics

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