Wondering what it takes to become a Certified Public Accountant (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 | *Varies, depending on pathway; see below |
| Pass the Exam | Score at least 75 in each CPA Exam section |
| Work Experience | *Varies, depending on pathway; see below |
| 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 |
*Legislative Update: A34, R52, S176 (Effective June 30, 2025)
Effective June 30, 2025, South Carolina began offering an alternative pathway to licensure.
Education Requirements
To qualify in South Carolina, you must have a bachelor’s degree or higher from an accredited institution with at least 120 semester hours of credit, including:
- 24 semester credit hours of accounting courses at the junior level or above
- 24 semester credit hours of business-related courses (other than accounting)
Work Experience Requirements
South Carolina’s work experience requirement depends on your education level:
- If you completed a bachelor’s degree, you must complete 2 years of relevant professional experience
- If you completed a post-baccalaureate degree (master’s degree or higher) or have a bachelor’s degree with 150 total semester hours, you must complete 1 year of relevant experience
South Carolina CPA Exam & Licensing: Cost and Fees
South Carolina CPA candidates are required to pay a $96 education evaluation fee along with a $96 exam application fee when applying for the CPA Exam. In addition, each CPA exam section costs $262.64 and is paid to NASBA.
| South Carolina CPA Exam Fees | |
|---|---|
| Education Evaluation Fee | $96 |
| Exam Application Fee | $96 |
| Auditing and Attestation (AUD) | $262.64 |
| Financial Accounting and Reporting (FAR) | $262.64 |
| Regulation (REG) | $262.64 |
| ISC/BAR/TCP | $262.64 |
| Total: | $1,242.56 |
Pass the 3 core sections, AUD, FAR, and REG, and 1 discipline section: Information Systems and Controls (ISC), Business Analysis and Reporting (BAR), or Tax Compliance and Planning (TCP).
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 Feb. 1 to Jan. 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 within the stipulated time, you must contact the board and request special consideration before Jan. 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 3 years, 6 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 administered year-round, allowing candidates to schedule the exam at their convenience. 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:
CPA candidates can apply for the CPA Exam on the CPA Portal 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 select the appropriate option if you are already registered. 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 an 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 1 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.
To pass the CPA Exam, you need to score 75 or higher on each section. Make sure you have a study plan and the right prep materials that work for you.
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