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South Carolina CPA Exam Requirements


For Candidates in South Carolina that have not Taken the Uniform CPA Exam

South Carolina’s nine-member Board of Accountancy not only grants CPA licenses, but also serves as the regulatory body for all accounting professionals in the state. Between 2010 and 2011 the South Carolina Board of Accountancy issued 5,488 CPA licenses.

The National Association of State Boards of Accountancy (NASBA) processes Uniform CPA Exam applications for South Carolina applicants.

Education Requirements

CPA Exam applicants in South Carolina DO NOT need to have all 150 semester hours of post-secondary credit to sit for the CPA Exam.

*Today’s CPAs are expected to look beyond the numbers and serve as strategic leaders in business. Capella University offers online programs at two levels that provide a business education while also giving you the accounting skills you need to prepare for the Uniform CPA Exam:

*Accredited online master’s programs in accounting are helping to make the 150 semester hours required for a CPA license more accessible than ever. The AICPA recognizes Master of Science in Accounting programs as providing bachelor’s degree holders with the most direct path to earning the additional credit hours required for CPA licensure.

Applicants are required to complete at least 120 semester hours of post-secondary education resulting in a bachelor’s degree at minimum. This education must be provided by a Board-approved and accredited college or university and include:

  • 24 hours of accounting courses that are applicable to an undergraduate or graduate degree
  • 24 hours of business courses that are applicable to an undergraduate or graduate degree

Accounting courses must cover:

  • Managerial Accounting
  • Finance Accounting
  • Taxation
  • Auditing

Business courses must cover:

  • Economics
  • Marketing
  • Accounting
  • Finance
  • Statistics
  • Business Law
  • Ethics
  • Management
  • Computer Science

General Requirements

There are no state residency requirements in South Carolina. However, examination applicants must have a Social Security Number or Lawful Permanent Resident Number (Green Card) to qualify for examination.

Examination Fee Requirements

All first-time applications must include a $135 application fee for the Uniform CPA Examination. Applicants must also pay a fee for each exam section they intend to sit for:

  • Auditing and Attestation–$192.03
  • Business Environment and Concepts–$172.51
  • Financial Accounting and Reporting–$192.03
  • Regulation–$172.51

Prometric test centers in South Carolina are located in the following cities:

  • Aiken
  • Charleston
  • Columbia
  • Rock Hill
  • Florence
  • Greenville

Already passed the CPA Exam and looking for additional licensing requirements in South Carolina? – Click Here