CPA Licensing Requirements in South Carolina

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For Candidates in South Carolina who have Passed the Uniform CPA Exam

The South Carolina Board of Accountancy only grants CPA certificates to candidates that meet all eligibility requirements specific to education, experience, and ethics.

Education Requirement

All candidates must have at least 150 semester hours of formal education (or a minimum of a bachelor’s degree) to qualify for CPA licensure in South Carolina. These semester hours must include:

  • 36 semester hours that consist of 24 hours of upper-division courses and a maximum of 12 hours in lower-division courses that cover topics in Intermediate Finance Accounting, Managerial Accounting (Cost), Tax, and Auditing

OR

  • 36 semester hours that consist of both upper-division and lower-division courses that cover topics in business and accounting

Experience Requirement

All candidates must have at least one year of full-time employment experience in public accounting to qualify for CPA licensure in South Carolina. Candidates that do not have public accounting experience may still qualify for licensure if their previous employment included responsibilities that contributed to public accountancy competence.

The South Carolina Board of Accountancy recognizes 2,000 part-time employment hours as equivalent to one year of full-time employment experience.

Ethics Exam Requirement

All candidates must receive a score of 90 or higher on the AICPA Professional Ethics Course to qualify for CPA licensure in South Carolina.

Licensing Fee Requirement

All candidates must pay a $150 fee upon submitting a licensing application to the South Carolina Board of Accountancy.

Continuing Professional Education Requirement

All CPAs must complete at least 40 hours of continuing professional education (CPE) every calendar year to qualify for license renewal.

In addition, CPAs must complete at least 6 CPE hours in ethics every three years.