CPA Requirements South Carolina

South Carolina CPA Exam Requirements

Education Requirements Other Requirements
Hours Required for Exam: 120 semester hours from a regionally accredited college or university. Residency Requirements: Must have a social security number or be a legal U.S. resident.
Hours Required for Licensure: 150 semester hours including 36 semester hours of accounting courses and 36 hours of business courses, all from a regionally accredited college or university. Minimum Age: 18
Degree Required: Bachelor’s Application Fee: $135.00
Additional Requirements specific to the 120 hours of education required: At least 24 semester hours of accounting and at least 24 semester hours of business courses. Additional Note: At least 1 year’s accounting work experience or 5 year’s teaching accounting courses at the college level is required for licensure. Candidates must also pass an exam on prefessional ethics.

Exam Requirements

The Certified Public Accountant certification is one of the most prestigious professional certifications available. It indicates that the accountant has satisfied a demanding set of educational, professional, and ethical standards. In addition, candidates
must pass the rigorous CPA exam in order to earn the distinction of this credential. Before candidates can sit for the exam, they must satisfy their state’s requirements and qualifications. Each state has its own set of eligibility
requirements for the CPA exam, which should not be confused with licensing requirements. Below we will be discussing the requirements for the state of South Carolina in 2015.

South Carolina Eligibility Requirements

Unlike many other states, South Carolina does not have requirements for an applicant’s state residency. However, applicants must be at least 18 years old and must meet the following educational requirements (all credit hours must be from a regionally
accredited college or university):

  • At least 120 total semester hours of college credit
  • At least 24 semester hours of accounting in courses that are applicable to a baccalaureate, master’s, or doctoral degree and which cover:
    • financial accounting
    • managerial accounting
    • taxation
    • auditing
  • At least 24 semester hours of business courses that are applicable to a baccalaureate, master’s, or doctoral degree and which may include:
    • economics
    • finance
    • business law
    • management
    • computer science
    • statistics
    • ethics
    • marketing

First-Time and Retake Applicants

South Carolina defines first-time applicants as those who have:

  • Never taken the Uniform CPA Examination as a candidate of this state
  • Applied previously but whose application was denied as ineligible or incomplete
  • Previously taken the examination as an applicant of another state but did not earn credit
  • Previously taken the examination as an applicant of another state and wish to transfer credit to this state

First-time applicants must submit a full and completed application, along with an application fee and applicable exam fees. Retake applicants must submit both the applicable registration fees and applicable exam fees.

Application Process and Required Forms, Fees, and Transcripts

South Carolina has engaged CPA Examination Services (CPAES) for application processing, credential evaluation, and score reporting.  First-time applicants must submit the following to CPAES:

  • Official transcript(s)
  • Evaluation, if applicable (for applicants with college credits from institutions outside the U.S.)
  • ADA Accommodation Form, if applicable
  • $135 non-refundable application fee any applicable exam fees (please see CPA Exam Fees Section for More information)

Application Deadlines

Once applicants determine that they meet the requirements to sit for the CPA exam, they can register online through CPAES. Applicants will be prompted to create an account or log in to an existing account to complete their registration. The CPAES account
will allow applicants to apply for the exam, check their application status, update their information, print their Notice(s) To Schedule, and view scores. Paper applications are also available on request.  No information is currently available
on application deadlines for South Carolina in 2015.

Scheduling the Exam

Upon successful state application, candidates will receive a Notice to Schedule (NTS), which is valid for one testing event or six months, whichever comes first. The NTS lists the section(s) that the candidate is approved to take, as well as the deadline
for testing. An examination appointment cannot be scheduled without a valid NTS. Once candidates receive their NTS, they can then contact Prometric to schedule the examination. All scheduling, rescheduling, or cancellation of testing appointments
is done through Prometric. Candidates may schedule and take each section of the CPA Exam only once during a testing window. Testing windows are as follows:

  • January 1 through February 29
  • April 1 through May 31
  • July 1 through August 31
  • October 1 through November 30

Before Scheduing your exam(s), prepare with:

CPA Exam Fees

Candidates can take one or more sections of the exam at a time. In addition to the $135 application fee, applicants must pay the following fees to CPA Examination Services at the time of application:

  • Auditing and Attestation (AUD):  $195.35
  • Business Environment and Concepts (BEC): $176.25
  • Financial Accounting and Reporting (FAR): $195.35
  • Regulation (REG): $176.25

All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration. Registration fees are as follows:

  • 4 examination sections $105.00
  • 3 examination sections $90.00
  • 2 examination sections $75.00
  • 1 examination section    $60.00

Receiving Scores

Upon completing each section of the exam, candidates can obtain their scores online once NASBA has released the information. They can also elect to have exam scores mailed to them.
See When are CPA Exam Scores Released for more information.

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