South Carolina CPA License Requirements

South Carolina CPA Licensure Overview

The South Carolina Board of Accountancy regulates Certified Public Accountants, Public Accountants, and Accounting Practitioners in the state. This regulatory body ensures that all practicing professionals meet the high standards necessary to protect the public interest and maintain financial integrity across the state. The South Carolina Board of Accountancy is administered under the South Carolina Department of Labor, Licensing and Regulation (SC LLR). Candidates can find the physical office of the South Carolina Board of Accountancy located at 110 Centerview Dr, Columbia, SC 29210.

Understanding the state-specific rules is critical before you begin your journey. Candidates must carefully review the guidelines established by the board to ensure every step of their preparation aligns with state law. You can learn more about general standards by visiting CPA exam requirements to compare different state pathways.

Educational Requirements Checklist

• To obtain a South Carolina CPA license, an applicant must have at least a conferred Bachelor's degree. The educational requirements for South Carolina CPA licensure include at least 24 semester hours in Accounting courses taught at the junior level or above. Additionally, the educational requirements for South Carolina CPA licensure include at least 24 semester hours in Business courses.
• To sit for the CPA exam as a South Carolina candidate, an applicant must have completed a minimum of 120 semester hours of credit or a conferred baccalaureate degree. This allows candidates to begin testing before completing their final licensing hours, provided they meet the initial academic thresholds.
• Correspondence and online courses are acceptable for South Carolina CPA exam eligibility if they are taken for credit at a regionally accredited university and appear on an official transcript. However, CPA review courses and commercial review courses are not acceptable for meeting South Carolina's educational requirements. Candidates should plan their academic schedules to avoid using commercial prep courses for college credit. You can read about the exam structure at CPA exam sections to align your academic preparation with the test topics.

CPA Exam Eligibility and Application Steps

South Carolina CPA exam candidates must have either a Social Security Number or a Lawful Permanent Resident Number (Green Card) prior to submitting an exam application. This requirement is a critical prerequisite for identity verification and background processing. The South Carolina Board of Accountancy does not license individuals residing in foreign countries. However, there is no residency requirement to take the CPA exam or obtain a license in South Carolina, meaning out-of-state residents can apply as long as they meet the domestic identification criteria.

The application process requires official academic documentation to prove you have met the minimum of 120 semester hours. Official transcripts must be submitted directly from the issuing institution's Registrar's Office to CPA Examination Services. Candidates must ensure that their schools send these documents directly to avoid processing delays.

Transfer credits appearing on another institution's transcript are not acceptable; a separate official transcript must be submitted from each school attended. If you attended multiple colleges, you must contact each registrar individually. For more details on submitting your initial paperwork, review the guide at how to apply for the CPA exam.

Experience and Ethics Requirements

Candidates applying for South Carolina CPA licensure must submit a Certificate from the AICPA's Comprehensive Professional Ethics Course. This self-study course must be completed with a passing score to satisfy the professional ethics portion of the licensing process. Additionally, a criminal background check is required for CPA licensure pursuant to Section 40-2-35(B) of the South Carolina Code of Laws.

Applicants must document either one or two years of qualifying experience depending on the selected licensure pathway. This experience must be verified using the Certificate of Experience (Form 2102). The verifying professional must confirm that your work meets the rigorous standards of professional accounting practice.

If the supervising or verifying CPA holds an out-of-state license, the applicant must request an Out-of-State Supervising/Verifying CPA Licensure Verification (Form 2102A). This ensures the board can verify the active status of the out-of-state supervisor. To understand how exam content tests these professional standards, you can explore CPA exam blueprints.

Licensing Fees and Required Documentation

The total fee to transmit an electronic CPA licensing application after passing the exam is $165. This total fee is broken down into specific administrative costs. The $165 licensing application fee consists of a $50 Application Fee, a $95 one-year Licensing Fee, and a $20 Certificate Fee. Applicants should also note that a returned check fee of $30 may be assessed on all returned funds submitted to the South Carolina Board of Accountancy.

When submitting your application, you must provide several personal identification documents to verify your lawful presence and identity. Licensing applicants must submit a copy of a valid driver's license, state-issued ID, or passport. Additionally, licensing applicants must submit a copy of their Social Security card.

You must also provide a 2x2 passport-type photo taken less than 6months prior to the application. Finally, licensing applicants must submit a Notarized Verification of Lawful Presence in the United States. Gathering these documents in advance will help prevent administrative delays during the board's review process.

Annual License Renewal and Compliance Timeline

South Carolina CPA licenses must be renewed annually to maintain active status. Annual license renewals for South Carolina CPAs open on November 1. The annual renewal deadline for a South Carolina CPA license is February 1. The annual license renewal fee for a CPA, PA, or Accounting Practitioner in South Carolina is $95, while the annual license renewal fee for an out-of-state firm in South Carolina is $60.

Continuing Professional Education (CPE) reports for South Carolina CPAs are due no later than February 1. South Carolina licensees are required to submit CPE documentation via the NASBA CPE Audit Service starting with the 2025 calendar year. Keeping accurate records of your completed courses is essential for this reporting process.

The last day for late renewals of a South Carolina CPA license is February 16. After February 16, a South Carolina CPA license is considered lapsed and requires a Reinstatement Application. Reinstating a lapsed South Carolina CPA license requires a total fee of $595, which includes a $500 reinstatement fee and a $95 current renewal fee. Reinstatement of a lapsed license also requires a criminal background check as part of the process. CPAs who are fully retired may apply for Emeritus status, which must be renewed annually with no fee required.

Frequently asked questions

Sources

• llr.sc.gov (retrieved 2026-07-23)
• nasba.org (retrieved 2026-07-23)