South Carolina CPA Requirements
Exam and License Requirements to Become a CPA
Want to learn all about the CPA Exam?
Wondering what it takes to become a CPA in South Carolina? You’re in the right place. Below, we’ll walk you through the exam and licensure prerequisites, as well as the scheduling process and other crucial details.
South Carolina CPA Requirements
Candidates in South Carolina must pass the CPA Exam, obtain work experience, meet education requirements, and pass the mandatory ethics exam to obtain CPA licensure. The South Carolina Board of Accountancy issues CPA licenses to successful candidates and works closely with the National Association of State Boards of Accountancy (NASBA) and the American Institute of Certified Public Accountants (AICPA).
| Social Security Requirement | Yes |
| Age, Citizenship, and Residency Requirements |
|
| Good Moral Character | Yes |
| Education Requirements for Licensure | 150 hours (including B.A.) |
| Pass the Exam | Score at least 75 in each CPA Exam section |
| Work Experience | 1 year of full-time experience |
| Ethics Exam Requirements | Pass the AICPA ethics exam with a minimum score of 90 |
| International CPA Examination Program | South Carolina participates in the International CPA Exam Program |
Education Requirements
To sit for the CPA Exam, South Carolina CPA candidates must obtain a minimum of 120 semester hours from an accredited institution. Of the 120 hours, the following requirements must be met:
- Complete at least 24 semester hours of accounting courses, including 6 undergraduate hours (3 graduate hours) of principles or introductory accounting.
- Complete at least 24 semester hours of business courses, which may include accounting content not used toward completing the above accounting requirement.
To qualify for licensure, candidates must complete a bachelor’s or higher degree with a total of 150 semester hours. Specific hourly requirements differ slightly from the exam requirements and are outlined below:
- Complete at least 24 semester hours of accounting courses, excluding principles or introductory accounting courses, and taught at the junior level or above.
- Complete at least 24 semester hours of business courses other than accounting. This may include accounting content not used toward completing the above accounting requirement.
Work Experience Requirements
CPA candidates in South Carolina must complete one year (2,000 hours) of accounting experience, providing services or advice involving the use of accounting, compilation, attest, management advisory, tax, financial advisory, or consulting skills. The work experience must be verified by a CPA in industry, public accounting, or academia. See exceptions below:
- For teaching: Must include at least 24 semester hours of teaching courses within the scope of the CPA Exam that are applicable to a bachelor’s or higher degree, taught at the intermediate level or above.
- NASBA’s Experience Verification: Candidates may fill out and submit to NASBA a Substantial Equivalency Evaluation report from the NASBA National Qualification Appraisal Service.
Experience can be earned via full-time or part-time employment at a rate no quicker than 40 hours per week, and does not qualify until after an applicant has met the CPA Exam accounting education requirements. If experience is obtained seven or more years before submitting an application, additional experience within the two years prior to application must be acquired.
South Carolina CPA Exam & Licensing - Cost and Fees
South Carolina has an education evaluation application fee of $90, paid to the board. $344.80 for each CPA Exam section must be paid to NASBA.
| South Carolina CPA Exam Fees | |
|---|---|
| Education Evaluation Application | $90.00 |
| Auditing and Attestation (AUD) | $344.80 |
| Financial Accounting and Reporting (FAR) | $344.80 |
| Regulation (REG) | $344.80 |
| ISC/BAR/ TCP | $344.80 |
| Total: | $1,469.20 |
Candidates can apply for a South Carolina CPA license via an electronic application on the state portal. The licensing fee of $150 is paid to the South Carolina Board of Accountancy. However, you can also apply for CPA licensure in South Carolina:
- If you have passed the CPA Exam in another state by opting for a transfer of scores
- If you are licensed in another state through a reciprocity application with a fee of $150
South Carolina CPA License Renewal Requirements
South Carolina CPA license holders must renew their licenses annually, with the cycle running from February 1 to January 31 every year. The board will send periodic reminder emails to renew licenses, and you must meet the Continuing Professional Education (CPE) requirements. The renewal fee is $80. If you cannot renew your license in the stipulated time, you must reach out to the board and obtain special consideration before January 31.
South Carolina CPA Continuing Education Requirements
South Carolina mandates licensees to obtain at least 40 CPE credit hours annually for license renewal. Out of the 40 credit hours, you are allowed:
- A maximum of 8 personal development hours
- A maximum of 20 self-study course hours
- A maximum of 10 hours in a single day
Over three years, six hours must be in ethics, with at least 2 being in South Carolina Rules and Regulations. Note that new licensees (who have never been licensed in another state) are exempt from the ethics CPE requirement for the three-year reporting period in which they are licensed. Licensees can carry over up to 20 credit hours of CPE each year (with some exceptions), and must retain their CPE hours earned for five years.
South Carolina CPA Exam: Dates, Score Release, and Scheduling
Preparing for the South Carolina CPA Exam involves following a structured process to facilitate smooth scheduling. Below, we provide information on exam dates, score release dates, and the detailed process for scheduling each exam section.
Exam Dates & Score Release
The Uniform CPA Exam is held year-round, allowing candidates to schedule the exam based on their preferences. Check out the CPA Exam score release dates to know when you can expect your scores.
Exam Section Scheduling
Here's a step-by-step guide to applying for and scheduling your CPA Exam:
To begin the application process, start by creating an Okta account, through which you’ll access the CPA Portal from your application dashboard. Choose “New candidate” to input fresh information, or if you’re already registered, select the appropriate option. Confirmation emails for both your Okta account and CPA portal access will be sent to you. This portal allows you to manage your information, make payments, and access essential documents like payment receipts and Notice to Schedule (NTS).
Next, apply for an educational evaluation to determine eligibility for the South Carolina CPA Exam. Your academic transcripts must be sent directly from your educational institution to CPA Exam Services. If you completed your education outside the United States, you can obtain an educational evaluation from one of the recognized services listed below:
- NASBA International Evaluation Services (NIES)
- Foreign Academic Credential Service, Inc. (FACS)
- Educational Records Evaluation Service, Inc. (ERES)
Once your educational evaluation is finished, the CPA Portal will display your exam eligibility status. If deemed eligible, you can proceed with the application process for each section of the exam individually. You may only apply for one section per application. Upon submitting your CPA Exam application, you will be issued a “Notice To Schedule” (NTS). Your NTS status and expiration date will be available on your home page. Additionally, you’ll receive a Candidate Exam Section ID (CES ID) necessary for scheduling the exam. You will no longer receive one NTS for all sections; instead, you will receive separate NTSs for each section after completing the application process.
Once you receive your NTS, you can schedule your exam dates via the Prometric website. To do so, you’ll need both the NTS number and CES ID. Your CPA portal home page will display your exam section status. Remember to bring a physical copy of your NTS to the exam center on the day of your test.
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