South Carolina (SC) CPA Exam Requirements

South Carolina (SC) CPA Exam requirements state that you must be declared eligible for the CPA Exam and then licensed by the state. A candidate becomes eligible for the CPA Exam by meeting specific requirements that are determined by the board of accountancy for their specific jurisdiction. Below are the various South Carolina CPA Exam requirements:

South Carolina CPA Exam Requirements

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.

South Carolina CPA Exam Age/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.
• Minimum age: 18

South Carolina CPA CPE Requirements

1. Total CPE Hours:
   CPAs must complete a minimum of 120 CPE hours every three-year reporting period.
2. Ethics Requirement:
   Within each reporting period, CPAs must complete at least 8 hours of ethics CPE. This includes a minimum of 4 hours in South Carolina Rules and Regulations and 4 hours in professional ethics.
3. Carryover Hours:
   Excess CPE hours completed in the final year of a reporting period may be carried forward to the next reporting period, up to a maximum of 20 hours.
4. Reporting Period:
   The CPE reporting period for South Carolina CPAs is based on a three-year cycle, ending on June 30 of the third year.
5. Verification and Documentation:
   CPAs are required to maintain records of their CPE activities for a minimum of five years and may be subject to audit by the South Carolina Board of Accountancy.
6. Approved Providers:
   CPE must be obtained from providers approved by NASBA (National Association of State Boards of Accountancy), AICPA (American Institute of Certified Public Accountants), or other recognized CPE sponsors.
7. Exemptions and Waivers:
   Exemptions or waivers from CPE requirements may be granted by the South Carolina Board of Accountancy under specific circumstances, such as medical or military service.

It’s essential for CPAs in South Carolina to stay informed about any updates or changes to the CPE requirements through the South Carolina Board of Accountancy to ensure compliance for license renewal.

South Carolina CPA Exam Application Process

1. Education Requirement:
   Ensure completion of a bachelor’s degree or higher from an accredited college or university with a major in accounting or related field.
2. Submit Application to NASBA:
   Apply online through NASBA (National Association of State Boards of Accountancy) to request approval to sit for the CPA Examination.
3. Transcript Submission:
   Arrange for official transcripts to be sent directly to NASBA from all educational institutions attended.
4. Receive Notice to Schedule (NTS):
   Upon approval, NASBA will issue a Notice to Schedule (NTS), which allows scheduling of exam sections at Prometric testing centers.
5. Schedule and Take CPA Examination:
   Use the NTS to schedule and sit for the CPA Examination sections at a Prometric testing center.
6. Ethics Examination:
   Pass an ethics examination covering professional ethics and conduct, either integrated into the CPA Examination or administered separately by the South Carolina Board of Accountancy.
7. Experience Requirement:
   Fulfill the professional experience requirement as outlined by the South Carolina Board of Accountancy. This typically involves verification by a licensed CPA.
8. Submit Experience Verification:
   Provide documentation verifying completion of the required professional experience to the South Carolina Board of Accountancy.
9. CPA License Application:
   Once all exam sections are passed and experience requirements are met, submit an application for CPA licensure to the South Carolina Board of Accountancy.
10. Receive CPA License:
    Upon approval of the application, receive your CPA license from the South Carolina Board of Accountancy, enabling practice as a Certified Public Accountant in the state.

South Carolina CPA Exam Fees

For more information, visit:

South Carolina, Board of Accountancy