South Carolina CPAs

A certified public accountant (CPA) is a licensed accounting professional who organizes, prepares, and reviews financial records that individuals and organizations submit to state and federal governments. A CPA may specialize in a particular area of accounting, such as financial reporting, auditing, taxation, or forensic accounting.

South Carolina’s growing economy offers many opportunities for CPAs looking to work in the state. IBIS World reports that the state ranks ninth in the nation for its business growth rate of 3.7%. The state’s largest industries include rental and leasing, manufacturing, real estate, and retail trade, all of which need qualified CPAs for audits, risk management, and other aspects of financial reporting.

To become a CPA in South Carolina, you can follow several pathways. Traditionally, the state required you to earn 150 credits from an accredited institution and acquire at least one year of experience. A new pathway stipulates just 120 credits but increases the experience requirement to two years. South Carolina CPA requirements also include passing the CPA exam and a professional ethics course.

South Carolina CPA requirements include a bachelor’s degree from an accredited institution that offers on-campus, remote, or hybrid programs. Of the required credits, 36 must come from accounting courses, with another 36 in business.

Traditionally, a CPA candidate was required to complete an additional 30 credit hours beyond the initial 120 at the undergraduate level, but they didn’t need to come from accounting or business courses. One option is to earn a master’s degree, and another is to take additional courses toward a post-degree certificate.

Some states, including South Carolina, now offer alternative pathways to a CPA that adjust some requirements. In May 2025, South Carolina passed Senate Bill 176, which stipulates that CPA candidates in the state can pursue licensure with 120 undergraduate credit hours in accounting or a related field, two years of industry experience, and a passing score on the licensing exam.

You also have 36 months, instead of the original 18, to pass the CPA exam.

South Carolina CPA requirements include education in accounting or a related field. Regardless of your major, you must take at least 36 credit hours of accounting courses covering taxation, auditing, and financial and managerial accounting. Keep in mind the following stipulations:

In addition to accounting, you need at least 36 hours of business courses. You can apply any accounting credits in excess of the mandated 36 toward your business credit hours. Acceptable business-related classes include:

South Carolina CPA requirements do not allow for placement, experience, or competency credit hours. Also, prior learning assessments do not qualify for approved credits.

Based on the aforementioned state Senate Bill 176, you need two years of accounting-related work experience if you earn 120 credits instead of 150. This requirement represents a change from the one-year mandate the state had before the new legislation. CPA candidates have many paths to fulfilling this requirement, one of which is experience in providing advice or services related to any of the following:

You can acquire work experience in the private sector, government, higher education, and accounting practices. A licensed CPA must oversee and verify all hours you accrue, which you must document with the South Carolina Board of Accountancy (SCBA)’s verification form. If you have significant work experience that doesn’t meet South Carolina’s CPA requirements, you can apply for a waiver from the SCBA.

The state allows you to obtain your required hours in other ways. For instance, five years of postsecondary teaching in accounting count as one year of work experience, as long as the SCBA recognizes the institution where you taught. A practicum or internship in which your duties align with the eligible service categories above can also count as work experience.

Passing the Uniform CPA Examination is a critical component of South Carolina CPA requirements. The exam includes four sections, three of which are four-hour Core sections:

The CPA exam also requires a one-hour Discipline section of your choice:

All four sections include two sets of multiple-choice questions and three sets of task-based simulations. The structure of this closed-book exam is consistent across all states. However, some of the answers to the questions in the CPA are specific to South Carolina.

States vary in their requirements, with some setting two separate sets of stipulations for applying for and taking the CPA exam. South Carolina, however, applies the same eligibility standards for registering and sitting for the exam.

As an eligible applicant or exam-taker, you must possess a Social Security number or a permanent U.S. resident number prior to your application. However, you don’t have to show formal South Carolina residency.

To qualify for the exam, you must also have completed at least 120 credit hours at an accredited postsecondary institution approved by the U.S. Department of Education. The 120 credit hours include a minimum of 36 semester hours in accounting classes at the junior or senior level. Your accounting coursework should cover some or all of the following subjects:

Another 36 credit hours need to come from business courses other than accounting. If you do not hold a bachelor’s degree but have still met the above educational requirements, you can still qualify to take the CPA exam if you meet all other eligibility criteria.

You’ll need to send your academic transcripts to the National Association of State Boards of Accounting (NASBA) for review. If you completed your bachelor’s degree outside the U.S., the NASBA International Evaluation Services must review your transcripts and other educational documents to verify you’ve met the requirements.

Applying and registering for the CPA exam are separate processes. In simple terms, applying means obtaining authorization from the NASBA to sit for the exam. After approval, registration involves signing up for the section of the exam you want to take and selecting a test date. These two steps are discussed in more detail below.

As part of the South Carolina CPA requirements, you must first apply for testing by going to the NASBA South Carolina portal. When you apply for the first time, you’ll create your online account, where you’ll submit your required documents, provide other necessary information, and pay your $90 application fee.

When you’re signed into the NASBA application portal, you’ll submit your academic transcripts for review. NASBA also accepts official transcripts directly from your college or university. If you haven’t graduated or are still a student, you can still qualify if your transcripts show that you’ve met the credit-hour requirements.

If you meet all the eligibility requirements and your application is complete, you’ll receive an Authorization to Test (ATT) after 4-6 weeks. However, you can experience delays if you submit an incomplete application, which the NASBA won’t review.

After issuing your ATT, NASBA sends a Notice to Schedule. This process allows you to choose which section of the exam you want to take and schedule a date and time. Each section you schedule costs $344.80, which is not refundable.

You can take each section of the exam individually and in any order, but you must pass all four sections within 36 months of the date you pass your first section.

You can retake any section an unlimited number of times. However, you must reapply to retake the section and pay another registration fee. You also need to wait 24 hours after receiving notification of your failing score before you reapply.

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Given that you pass all four sections of the CPA exam within the 36-month period, your scores never expire. However, before you apply for your license, you must also pass the American Institute of Certified Public Accountants (AICPA) professional ethics test, according to South Carolina CPA requirements.

The SCBA issues all CPA licenses. The application process requires you to verify your identity and submit a copy of your Social Security card. You must also pass a criminal background check. Licensing fees include $50 for the application, $95 for a one-year license, and $20 for the certificate. Expect 4-6 weeks for the SCBA to process your application.

Once you become a licensed CPA, a client or prospective employer may ask to verify your license. In such cases, you may arrange verification through the South Carolina Department of Labor, Licensing, and Regulation.

CPA licenses in South Carolina are good for one calendar year. The SCBA will send you a renewal notice in November, and you have until Feb. 1 to complete your renewal application, which costs $95. If you fail to renew your CPA license by Feb. 16, you must submit a $595 reinstatement application.

To renew your license, you must also prove that you’ve completed your annual continuing professional education (CPE) requirement of 40 hours. Two of these CPE hours must cover professional ethics. South Carolina allows for various ways to obtain CPE credits, such as professional development programs through the South Carolina Association of CPAs.

If you complete more than 40 hours in one annual renewal cycle, you can apply up to 20 of your extra hours to next year’s CPE requirements. South Carolina mandates that you use the Annual Continuing Education Report to document your course hours.

If you wish to transfer your license from another state or jurisdiction, you can submit a license reciprocity application to the SCBA. Your current license must be valid, issued in another U.S. state or territory, and never have been revoked.

Owners and shareholders of CPA firms in South Carolina do not need to hold CPA licenses. However, non-CPA owners must not make up more than 49% of the total ownership of an enterprise. All other owners must have CPAs based in the U.S.