State Requirements

South Carolina

State & Territory Requirements

Last Updated 5/16/2018

Requirements

Age Requirement 18
Citizenship Requirement Yes
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 semester hours or equivalent quarter hours earned from regionally accredited schools accepted by the board
Participates in International Examination Program No
Hours in Accounting: 36 semester hours or equivalent quarter hours in accounting courses from regionally accredited institutions accepted by the board and which are applicable to a BA, MA, or Ph.D degree. Of those 36 hours, at least 24 must be taught at the junior level or above (300+) and include four mandatory courses: auditing, intermediate/financial accounting, cost/managerial accounting, and a US tax course. There is a maximum of 12 semester hours of lower level courses accepted. Credits earned through non-traditional methods are not accepted, (ie exempt by exam, placement credit, competency credits, credit for experiential learning, work/life experience, or prior learning assessment).
Exam sitting requirements: 120 overall semester hours or equivalent quarter hours earned from regionally accredited institutions accepted by the board. Must include at least 24 semester hours of accounting specific courses, including four mandatory courses to be taken at the junior level or above: auditing, intermediate/financial accounting, cost/managerial accounting, and a US tax course. There is a maximum of 12 semester hours of lower level courses accepted. At least 24 semester hours of business courses also required. Credits earned through non-traditional methods are not accepted, (ie exempt by exam, placement credit, competency credits, credit for experiential learning, work/life experience, or prior learning assessment).
Experience Requirements: At least one year or the equivalent of 2,000 hours of accounting experience satisfactory to the board in public, governmental, or private employment under the direct supervision and review of a CPA or Public Accountant licensed to practice accounting by SC or another state in the US. For experience earned 7 or more years prior to licensure, 6 months of additional experience is required.
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure
State Society

South Carolina Association of CPAs


Lisa McGee

(803) 791-4181 ext 106

1300 12th Street

Suite D

Cayce, SC

29033


Email: lmcgee@scacpa.org

State Board

South Carolina Board of Accountancy


803-896-4770

110 Centerview Drive, Kingstree Building (29210)

P.O. Box 11329

Columbia, SC

29211-1329


Information for first-time applicants - CPA Examination Services

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