South Carolina CPA requirements

Wondering how to become a CPA in South Carolina? Your first step should always be to check the South Carolina CPA requirements, because the state will ultimately license you. This page serves as a resource for South Carolina's CPA requirements and is current as of August 2021. Always consult with South Carolina's Board of Accountancy for the most current information.

CPA Exam requirements in South Carolina

Getting a CPA in each state mandates different requirements for taking the CPA Exam. In order to be eligible for the CPA Exam, the state requires candidates to meet certain CPA Exam requirements in South Carolina, including: 

  • Must have a social security number or resident alien identification number. 
  • Minimum education requirements, as detailed below.

Minimum education requirement

All CPA Exam candidates in South Carolina must have a bachelor's degree or higher from a regionally accredited college or university with a concentration or major in accounting. In order to meet the CPA Exam requirements in South Carolina, candidates are required to complete 150 semester hours or 225 quarter hours in various course subjects, including: 

  • 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

South Carolina CPA license requirements

In order to earn a certified public accountant license in South Carolina, applicants must meet the following requirements.

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.

South Carolina CPA ethics requirement

In order to meet the South Carolina CPA ethics requirements, applicants must achieve a passing score on an examination in professional ethics as approved by the board.

South Carolina CPA license renewal

South Carolina CPAs must renew their license every year. The cycle occurs February 1 - January 31 annually.

South Carolina CPA CPE requirements

Continuing professional education (CPE) must be completed in the calendar year prior to the year during which a license is to be renewed. All CPAs must complete no less than 40 hours of CPE credits that comply with South Carolina Board of Accountancy rules, during the period preceding renewal, including:

  • 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.

Sources:

Education, residency, fees

Education, CPE, renewals

Education, experience, ethics

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