South Carolina CPA requirements
Having a CPA license can lead to more job opportunities and a higher income, but obtaining your license may seem overwhelming. While it’s not an easy journey, with the right plan in place, fulfilling the South Carolina CPA requirements feels a lot less daunting. To help you get on the path to success, we’re outlining the requirements you need to fulfill, from sitting for the exam to completing the necessary college hours.
While this page provides an overview of what you need, we also recommend checking with the South Carolina State Board of Accountancy for any updates or additional information.
Passing the CPA Exam is probably the biggest obstacle to earning your license. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in South Carolina, you need to have completed 120 semester hours (180 quarter hours), which must include:
- 24 semester hours (36 quarter hours) in accounting courses at the bachelor’s, master’s or doctoral level. Six semester hours (nine quarter hours) at the undergraduate or three semester hours [ZS4](4.5 quarter hours) at the graduate level must relate to principles or introductory accounting.
- 24 semester hours (36 quarter hours) in business courses at the bachelor’s, master’s or doctoral level in subjects such as business law, economics, management, marketing, finance, data analytics or information technology
Passing the CPA Exam is probably the biggest obstacle to earning your license. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in South Carolina, you need to have completed 120 semester hours (180 quarter hours), which must include:
- 24 semester hours (36 quarter hours) in accounting courses at the bachelor’s, master’s or doctoral level. Six semester hours (nine quarter hours) at the undergraduate or three semester hours [ZS4](4.5 quarter hours) at the graduate level must relate to principles or introductory accounting.
- 24 semester hours (36 quarter hours) in business courses at the bachelor’s, master’s or doctoral level in subjects such as business law, economics, management, marketing, finance, data analytics or information technology
Passing the CPA Exam is probably the biggest obstacle to earning your license. This is a four-section exam consisting of three Core sections and choosing one of three Discipline sections. To sit for the CPA Exam in South Carolina, you need to have completed 120 semester hours (180 quarter hours), which must include:
- 24 semester hours (36 quarter hours) in accounting courses at the bachelor’s, master’s or doctoral level. Six semester hours (nine quarter hours) at the undergraduate or three semester hours [ZS4](4.5 quarter hours) at the graduate level must relate to principles or introductory accounting.
- 24 semester hours (36 quarter hours) in business courses at the bachelor’s, master’s or doctoral level in subjects such as business law, economics, management, marketing, finance, data analytics or information technology
South Carolina CPA license requirements
To fulfill all the South Carolina CPA requirements, you must submit additional proof of education, experience, ethics, and residency.
Education requirements
While you only need 120 semester hours (180 quarter hours) to sit for the CPA Exam, all candidates must complete 150 semester hours (225 quarter hours) to apply for licensure. Those semester hours must include:
- 36 semester hours (54 quarter hours) of upper level accounting courses, including financial accounting, managerial accounting, US taxation and audit
- 24 semester hours (36 quarter hours) of general business courses in subjects including business law, economics, finance, management, computer science, marketing and data analytics
Experience requirements
CPA candidates must show at least one year of full-time public accounting experience or employment that included responsibilities that contributed to public accounting experience. The South Carolina Board of Accountancy accepts 2,000 part-time employment hours as equal to one year of full-time employment.
Ethics requirements
All CPA candidates must score a 90 or above on the AICPA Professional Ethics Course.
Residency requirements
While the Board of Accountancy does require a Social Security Number or a Green Card to earn your South Carolina CPA license, it does not have a residency requirement.
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South Carolina CPA license renewals
After receiving your CPA license, you must renew your license annually. The cycle begins on February 1 and ends January 31 of the following year.
All CPAs must maintain their license by earning continuing professional education (CPE). To meet the South Carolina CPA CPE requirements, you must complete at least 40 hours of credit each annual licensing period. More specifically, CPAs must follow these requirements:
- Two hours of ethics CPE annually
- Only four CPE credit hours can be obtained through nano-learning
- Only 12 CPE credit hours can be earned in a single day
- All self-study courses must be registered with NASBA’s Quality Assurance Services Any CPA who obtained over 40 hours of CPE in a license year can carry forward up to 20 hours to the next year, though this does not apply to ethics CPE.
All CPAs must maintain their license by earning continuing professional education (CPE). To meet the South Carolina CPA CPE requirements, you must complete at least 40 hours of credit each annual licensing period. More specifically, CPAs must follow these requirements:
- Two hours of ethics CPE annually
- Only four CPE credit hours can be obtained through nano-learning
- Only 12 CPE credit hours can be earned in a single day
- All self-study courses must be registered with NASBA’s Quality Assurance Services Any CPA who obtained over 40 hours of CPE in a license year can carry forward up to 20 hours to the next year, though this does not apply to ethics CPE.
All CPAs must maintain their license by earning continuing professional education (CPE). To meet the South Carolina CPA CPE requirements, you must complete at least 40 hours of credit each annual licensing period. More specifically, CPAs must follow these requirements:
- Two hours of ethics CPE annually
- Only four CPE credit hours can be obtained through nano-learning
- Only 12 CPE credit hours can be earned in a single day
- All self-study courses must be registered with NASBA’s Quality Assurance Services Any CPA who obtained over 40 hours of CPE in a license year can carry forward up to 20 hours to the next year, though this does not apply to ethics CPE.
