South Carolina CPA Requirements (2026): Exam and License
South Carolina exam entry, license pathways, coursework, and fees, with researched changes for your 2027 plan.
Checkpoint 1
Can I take the exam?
120 or degree
South Carolina’s exam instructions describe 120-credit or qualifying-degree entry with 24 upper-level accounting and 24 business credits. NASBA lists a 36-month exam-credit period.
Check exam entryCheckpoint 2
Can I obtain the license?
South Carolina’s licensing package provides bachelor’s/two-year, master’s-or-higher/one-year, and bachelor’s/150-credit/one-year options.
Degree, concentration, qualifying experience, and any additional application conditions must be checked together.
Review license choicesPermission to sit
South Carolina CPA Exam eligibility
South Carolina’s exam instructions describe 120-credit or qualifying-degree entry with 24 upper-level accounting and 24 business credits. NASBA lists a 36-month exam-credit period.
- The SSN or Green Card condition in NASBA’s instructions applies to the exam application.
- Do not substitute an older 18- or 30-month national example for South Carolina’s stated credit period.
Map your transcript
South Carolina accounting and business coursework
Read each row as a separate checkpoint. Course level, required subjects, degree status, and exceptions can matter as much as the total. The board or designated evaluator determines which courses qualify.
| Checkpoint | Accounting | Business / related subjects | Degree and other conditions |
|---|---|---|---|
| Exam | 24 upper-level credits | 24 credits | 120-credit or qualifying-degree admission option |
| Experience start | Qualifying 24 credits completed | Qualifying 24 credits completed | Experience sequencing is separate from total hours |
Collect the evidence
Degree award, official transcript, course descriptions, and any required evaluation.
Map accepted subjects
Separate accounting, business, ethics, and other required subjects without assuming overlap.
Resolve the exact gap
Ask about the disputed course or condition before paying for another class or application.
Education plus experience
South Carolina CPA license pathways
South Carolina’s licensing package provides bachelor’s/two-year, master’s-or-higher/one-year, and bachelor’s/150-credit/one-year options.
| Route / availability | Education | Experience |
|---|---|---|
| Bachelor’s route | Qualifying bachelor’s degree and concentration | 2 years |
| Master’s or higher route | Qualifying advanced degree | 1 year / 2,000 hours |
| 150-credit route | Qualifying bachelor’s degree and 150 credits | 1 year / 2,000 hours |
- The board uses 2,000 hours per year, with at most 40 hours per week counted. Experience begins after the qualifying 24/24 coursework.
- Experience older than seven years has a refresh condition involving six months in the preceding two years. Follow the form’s verification requirements and the AICPA ethics requirement.
Dates that affect your decision
Planning for South Carolina CPA requirements in 2027
For 2027, combine the 36-month exam schedule with the licensing education sequence and any experience refresh requirement.
36-month exam-credit period
DeadlineTrack your official candidate deadline
Use the state’s stated period and the official candidate record to plan all four sections.
Worked planning example
Older experience and a new application
Illustrative candidate scenario, not an eligibility determination.
Starting point
Your main accounting experience is more than seven years old.
What the rules mean
South Carolina’s application package includes a refresh condition. A large historical hour total does not remove it.
Next action
Review the six-month recent-experience condition and verifier requirements before submitting the license package.
From education to an appointment
How to apply and prepare in South Carolina
- 1
Confirm the application owner
Use the official exam instructions linked above to identify the board or designated exam service. Exam and license applications may go to different owners.
- 2
Prepare the education record
Arrange official transcripts and any required evaluation, degree evidence, course descriptions, identity, and state-specific records. Resolve the exact eligibility question before paying.
- 3
Apply for a section you can prepare for
After the responsible authority confirms eligibility, follow its section application and payment instructions. Keep the actual application and examination charges separate.
- 4
Use the Notice to Schedule
Check the authorized section, name, and expiration on the NTS. Book the testing appointment through the official scheduling process within that authorization.
- 5
Complete the exam and license file
Pass AUD, FAR, REG, and one Discipline, then complete the selected license route’s education, experience, ethics, and documentation requirements. Track each official deadline separately.
This sequence organizes your planning. The state-specific facts and exceptions in the sections above take priority; the official application instructions establish the required filing order.
Budget separate charges
South Carolina CPA exam and application fees
These are individually sourced charges, not a complete licensing budget or an official 2027 fee schedule. Evaluation, section applications, testing, ethics, background checks, international testing, rescheduling, and licensing can be separate costs.
| Charge | Published amount | What it covers | Official source |
|---|---|---|---|
| Education evaluation | $96.00 | Evaluation charge listed by NASBA. Foreign-education evaluation may be separate. | Verify this charge |
| Exam section application | $96.00 | Follow the jurisdiction’s section-application rules. Do not assume one application charge covers all four sections. | Verify this charge |
| Each exam section | $268.59 | One section’s examination charge, separate from its application charge. | Verify this charge |
| Initial licensing package | $165 | $50 application + $95 first-year license + $20 certificate. | Verify this charge |
Frequently Asked Questions
- What are the South Carolina CPA Exam requirements in 2026?
- South Carolina’s exam instructions describe 120-credit or qualifying-degree entry with 24 upper-level accounting and 24 business credits. NASBA lists a 36-month exam-credit period. The SSN or Green Card condition in NASBA’s instructions applies to the exam application. Do not substitute an older 18- or 30-month national example for South Carolina’s stated credit period.
- Does South Carolina require 150 hours for CPA licensure in 2026?
- South Carolina’s licensing package provides bachelor’s/two-year, master’s-or-higher/one-year, and bachelor’s/150-credit/one-year options. Bachelor’s route: Qualifying bachelor’s degree and concentration; 2 years. Master’s or higher route: Qualifying advanced degree; 1 year / 2,000 hours. 150-credit route: Qualifying bachelor’s degree and 150 credits; 1 year / 2,000 hours.
- How should I plan for South Carolina CPA requirements in 2027?
- For 2027, combine the 36-month exam schedule with the licensing education sequence and any experience refresh requirement.
- Are South Carolina exam eligibility and licensing the same?
- They are separate checkpoints. South Carolina’s application package includes a refresh condition. A large historical hour total does not remove it. Review the six-month recent-experience condition and verifier requirements before submitting the license package.
- What should I confirm before applying in South Carolina?
- Confirm the accepted transcript subjects, qualifying experience evidence, current application instructions, and charges using the official sources linked in this guide. The board or its designated evaluator makes the eligibility decision.
- Does a CPAPass account apply for my South Carolina license?
- No. CPAPass provides CPA Exam practice and study planning. The state board and its designated services evaluate education, approve exam applications, and issue licenses or permits.
Evidence and review dates
Official South Carolina requirements sources
Core research date: . Licensing review date: . Proposed rules, effective dates, and unresolved details remain labeled in the relevant sections. Official authorities decide eligibility; this guide helps you prepare the questions and records.