South Carolina CPA Requirements

A CPA is a certified public accountant who is licensed by a state board of accountancy.

To earn the prestige associated with the CPA license, you are required to demonstrate knowledge and competence by meeting high educational standards, passing the CPA exam and completing a specific amount of general accounting experience.

The two most important aspects of becoming a CPA are passing the Uniform CPA Exam and meeting licensing requirements in the state where you want to practice.

South Carolina CPA licensure Requirements – Overview
Educational Hours Required for Licensure150 Semester Hours
Residency RequiredU.S. citizen or legal resident
Degree RequiredBachelor’s or Master’s
Minimum AgeNot required
Application Fee$150.00
Additional RequirementsSouth Carolina Board of Accountancy Site

Educational Hours Required for licensure

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 South Carolina CPA requirements and qualifications. Each state has its own set of eligibility requirements for the CPA licensure, which should not be confused with CPA exam requirements. Below we will be discussing the requirements for the state of South Carolina.

150 semester hours and the minimum of a Bachelors degree. Of those 150 hours, 36 hours must be in Accounting and 36 hours must be in Business.

  • (Accounting Courses)
    • 24 of the 36 semester hours must be courses at the junior level or above.
    • 12 of the 24 semester hours must be in the following courses:
    • Financial Accounting (Cost), Managerial Accounting (Intermediate), Auditing and (US) Tax at the junior level or above.
    • The remaining 12 semester hours must be applicable to a bachelors, masters or doctoral degree.
    • One Business Law course can be used toward the 36 semester hour Accounting requirement.
  • (Business Courses)
    • May include Macro and Micro Economics, Finance, Business Law, Management, Computer Science, Marketing, and Accounting hours not counted above.

Minimum age required

Minimum age not required. Applicant must be a citizen of the United States or legally present in the United States.

Professional Ethics

Candidates who have successfully passed the examination will be required to complete the American Institute of Certified Public Accountant’s continuing professional educational course “Professional Ethics: The AICPA’s Comprehensive Course On-Demand (For Licensure).”

Fees

$150 for the individual application and $50 for firm annual permit.

Work Experience

The experience may be gained in either full-time or part-time employment. Two thousand (2,000) hours of part-time accounting experience is equivalent to one year. Experience may not accrue more rapidly than forty (40) hours per week. The board shall grant a license to practice as a certified public accountant to persons who make application and demonstrate:

  • At least one hundred fifty semester hours of college education, including a baccalaureate or higher degree conferred by a college or university acceptable to the board, with the total educational program including an accounting concentration or equivalent; and
  • A passing score on a standardized test of accounting knowledge, skills, and abilities approved by the board and comparable to the Uniform Certified Public Accountant & Examination prepared by the American Institute of Certified Public Accountants; and
  • A passing score on an examination in professional ethics as approved by the board; and
  • Appropriate experience, which may include:
    • At least one year of accounting experience satisfactory to the board in public, governmental, or private employment under the direct supervision and review of a certified public accountant; or
    • At least five years experience teaching accounting in a college or university recognized by the board; or
    • Any combination of experience determined by the board to be substantially equivalent to the foregoing; and
  • Evidence of good moral character.

A firm license process

Each firm and office thereof established or maintained for the practice of public accountancy in this State shall register with the Board within 30 days after it is opened, and annually thereafter, on a form prescribed by the Board.

Each office shall be under the direct supervision of a resident manager who must be registered with this Board and the holder of a valid annual permit.

South Carolina CPA firm Registration

Additional Information

While we do our best to keep all of this information up to date you are welcome to visit and or contact that South Carolina Board of Accountancy with any other questions you might have.

South Carolina State Board of Public Accountancy
Address: 110 Centerview Dr. Columbia SC 29210
P.O. Box 11329 Columbia SC 29211-1329
Phone: (803) 896-4770
Fax: (803) 896-4554
Email: Contact.Accountancy@llr.sc.gov
Web: llr.sc.gov/acct/
CPA Certification form: South Carolina CPA Certification Form
Annual Registration form: South Carolina Annual Registration Form

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