South Carolina CPA Requirements
How to Become a CPA in South Carolina
Curious how to become a CPA in South Carolina? You’re in the right spot. Welcome to your one-stop-shop for CPA Requirements in South Carolina. Navigate through the tabs below for a comprehensive overview of your state’s specific CPA requirements, including: education and residency requirements, licensure details, who to contact, and how much the exam costs.
150
Semester Units
2,000
$1,035
in Application Fees
No
Requirements
One
Yes
Exam Program
Getting your South Carolina CPA
CPA Exam Requirements
Education Requirements
Credit Requirements: 120 semester hours (180 quarter hours)
Minimum Degree: Baccalaureate degree
Additional Requirements: 24 semester hours of upper division accounting including financial accounting, managerial accounting, US taxation, and auditing
24 semester hours of business courses, which may include economics, finance, business law, management, computer science, marketing, and accounting hours not already used to fulfill above requirement.
Residency Requirements
Citizenship: U.S. Citizenship is not required
Minimum Age: 18
Additional Requirements: It is not necessary to be a resident, employee, or keep office(s) in the state
State License Requirements
Social Security Requirement: Yes
Educational Requirement: 150 Semester hours (including Bachelor’s Degree) with a minimum of 36 semester hours of business and 36 semester hours of accounting (no more than 12 hours below 300 level and at least 24 hours at the upper level 300+) including upper division audit, financial/intermediate accounting, cost/managerial accounting, and US Tax
Participates in International Exam Program: Yes
Experience Requirements: 1 year public accounting experience supervised and verified by an actively licensed US CPA. Experience other than public accounting may count only in proportion to duties contributing to competence in public accounting. 5 years experience teaching accounting in a college or university recognized by the South Carolina State Board. Part-time can be included (1 yr = 2,000 hrs). Non-accounting can be considered but at the discretion of the board
Ethics Exam: Must pass AICPA Professional Ethics Exam
State Board Contacts
South Carolina state board
PO Box 11329
Columbia, SC 29211-1329
Email: williamstf@llr.sc.gov, cpaes-sc@nasba.org
Phone: 803-896-4770
Fax: 803-896-4554
CPA Fees
| Initial Application Fees | $135 |
| AUD | $224.99 |
| BEC | $224.99 |
| FAR | $224.99 |
| REG | $224.99 |
| Total | $1034.96 |
*Re-examination application fee varies