South Carolina CPA Requirements
How to become a CPA in the state of South Carolina…
How to become a CPA in South Carolina?
Becoming a CPA is a lengthy process. First, you must meet educational and legal eligibility requirements to sit for the CPA Exam. Then, you must obtain relevant work experience and meet other state-specific criteria to obtain a license. This guide contains everything you need to know about CPA policies in South Carolina.
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Overview of South Carolina Requirements
150
Semester Units
$1,192
in Application fees
1
Year of Experience
NO
Residency or
Citizenship Requirements
YES
International Exam Program
YES
Ethics Exam
South Carolina CPA requirement details:
Credit Requirements: To sit for the CPA Exam in South Carolina, applicants must have 120 semester hours of credit, including 24 hours in accounting and 24 hours in business courses, covering some of the following subject matters:
- Economics
- Business Law
- Marketing
- Management
- Finance
- Statistics
- Quantitative Methods
- Data Analytics
- Business Ethics
- Information Systems of Technology
- Business Communications
Minimum degree: Baccalaureate.
Additional Requirements: None.
Educational Requirement: Candidates must have 150 semester hours of credit, with at least 36 hours in business subjects at any level and at least 36 hours in accounting courses. Out of 36 accounting course hours, no more than 12 can be lower-level. Four upper-level courses are mandatory:
- Audit
- Financial Accounting
- Cost or Managerial Accounting
- U.S. Taxation
Experience Requirements: Candidates are required to present proof of at least one year of experience being employed on a full-time basis in a public accountant’s position. Part-time employment is acceptable but shall be credited based on actual work hours. The supervisor must have a CPA license.
Ethics Exam: Yes – candidates must pass the AICPA Ethics Exam.
Social Security Requirements: Yes
Participates in International Exam Program: Yes
Minimum Age: 18 years.
Citizenship: South Carolina has no residency or citizenship requirement for CPA candidates.
More Requirements: None.
Initial application fee: $135
Registration fee: $105 for four examination sections.
Re-examination fees: applicants must pay the registration fee and board fees for every exam section retaken.
AUD: $238.15
FAR: $238.15
REG: $238.15
BEC: $238.15
Total: $1,192.60
All fees are non-refundable.
South Carolina CPAs must renew their licenses annually by the end of the calendar year. The Board emails renewal notices in mid-November.
Licensees must complete 40 hours of CPE each calendar year as a condition for renewing their CPA license in South Carolina. No more than eight out of 40 hours can be obtained from professional development courses, and no more than 20 hours can be in self-study programs. At least two hours must be spent studying professional ethics.
Please see the South Carolina Board of Accountancy or the South Carolina Association of CPAs for more information.
A comprehensive guide on South Carolina’s examination and licensing education requirements is here. Examination, licensing, and renewals FAQs are here.
Note: Please read the South Carolina Code of Laws, Chapter 1, Board of Accountancy, and Chapter 2, Accountants for a better understanding of South Carolina’s public accountancy policies.
