|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|
|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.|
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 for 2015. 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.
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):
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.
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:
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.
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:
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:
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:
Upon completing each section of the exam, test scores will be mailed by the Board as soon as they are received, verified, and processed. Candidates should allow three months from the date of examination for processing before contacting the Board with inquiries about scores. Scores are also available online through NASBA.
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