South Carolina CPA Requirements 2027
Coordinate exam credit, licensing education, and experience. Build your 2027 application and study plan from dated official evidence.
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 choicesYour 2027 application roadmap
Coordinate exam credit, licensing education, and experience
For 2027, combine the 36-month exam schedule with the licensing education sequence and any experience refresh requirement.
Before applying
Check South Carolina exam entry and map your transcript. 120 or degree
Before choosing classes
Choose a licensing route and record the remaining accepted subjects. Extra credits help only when they meet that route’s conditions.
Before booking a section
Coordinate your NTS, study readiness, published 2027 testing windows, and the July exam-interface transition.
Before counting experience
Confirm the work, duration, supervisor, and documentation accepted for your South Carolina license path.
What this edition adds to your 2026 reference
Use this edition to organize a 2027 application, choose your next evidence check, and connect it to an exam preparation schedule. Unchanged state rules retain their actual review dates. A new guide year does not itself change eligibility.
Your state-specific decision: 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.
Open the dated 2026 reference| Decision | What to save | Question to resolve |
|---|---|---|
| Exam entry | Degree status, transcript, course descriptions, and the official exam checklist. | 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. |
| License route | The chosen education and experience route, its effective date, and the authority’s instructions. | South Carolina’s licensing package provides bachelor’s/two-year, master’s-or-higher/one-year, and bachelor’s/150-credit/one-year options. |
| Exceptions and transitions | Dated authority replies for disputed courses, foreign education, prior exam credit, or a new pathway. | Confirm how the published route applies to your own degree, courses, and experience. |
| Application budget | Separate evaluation, section application, exam, and later license charges. | Confirm the amount payable when you apply. Dated fees in this guide are not a guaranteed 2027 tariff. |
Choose a realistic testing window
Check the published schedule and July transition before setting a target appointment.
Read the guidePlan practice around the exam format
Use the reviewed specification and its stated coverage limits to balance MCQs and simulations.
Read the guideConnect your license and career plan
Compare wage benchmarks, offer conditions, experience supervision, and preparation support.
Read the guidePermission 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
- 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.
- What education should a 2027 South Carolina CPA Exam candidate check?
- Based on the September 15, 2026 source review: 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.
- Which South Carolina CPA license paths should I compare for 2027?
- South Carolina’s licensing package provides bachelor’s/two-year, master’s-or-higher/one-year, and bachelor’s/150-credit/one-year options. Review the route-specific effective dates and experience conditions before applying.
- What changed in this 2027 South Carolina guide?
- This edition adds a candidate decision roadmap, application evidence checklist, study milestones, and links to the 2027 exam schedule. Its state-specific focus is: Coordinate exam credit, licensing education, and experience. Unchanged rules retain their source dates.
- Are the fees in this guide guaranteed for 2027?
- No. Each listed charge retains its actual source review date. Confirm evaluation, application, exam-section, and licensing charges before payment.
- What still needs confirmation for a South Carolina application?
- Confirm accepted courses, degree evidence, qualifying experience, application instructions, and current charges with the board or its designated evaluator.
- Does the guide guarantee that I qualify for a CPA license?
- No. The board or designated service decides eligibility. Use this guide to organize your evidence and prepare specific questions; CPAPass supports exam practice and study planning.
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.