South Carolina CPA Exam & License Requirements

South Carolina CPA Exam & License Requirements

South Carolina requires 150 semester hours to earn a CPA license, however you may sit for the CPA exam after earning only 120 semester hours. The work experience requirements are more lenient than most states and allow qualifying part-time and volunteer work. International students should also note that a valid social security number is required for licensure.

To be eligible to sit for the CPA exam students must first fulfill these qualifications and requirements:

  1. Minimum age: 18
  2. U.S. Residency NOT Required
  3. State Residency NOT required

Education Requirements

  1. Fulfill 120 semester hours from a bachelor degree program
  2. Accounting courses: 24 semester hours in financial accounting, managerial accounting, taxation, auditing
  3. Business courses: 24 semester hours – Possible courses include economics, finance, business law, management, computer science, statistics, ethics, and marketing

CPA License Requirements

Education

  • 150 credit hours and a bachelor’s degree
  • Accounting Courses: 36 semester hours (at least 24 from upper-division level)

Work Experience

  • 1 year (2,000 hours) of public accounting experience supervised and verified by an active South Carolina CPA
  • Part-time work can be counted towards requirement
  • Non-public accounting may also be partially accepted at the discretion of the state board
  • Experience may be gained either before or after the examination however it does not accrue prior to completing the basic 24 hours in accounting

Ethics Exam

  • Passing of the AICPA ethics exam
  • Cost of course is $149 or $119 for AICPA members
  • Course must be completed no later than 2 years prior to submitting your license application

*Best time to take the Ethics Exam is after you pass all 4 CPA sections

South Carolina CPA Exam Fees

The cost to take all four sections of the CPA exam in South Carolina is $743 plus the initial $135 application fee.  The re-examination registration fee varies depending on the number of sections you are signing up for.

Auditing and Attestation (AUD)$195.35
Business Environment and Concepts (BEC)$176.25
Financial Accounting and Reporting (FAR)$195.35
Regulation (REG)$176.25
Application Fee:$135

**Important Note: You should not apply and pay for exam sections that will not be taken within six months because your Notice to Schedule (NTS) in South Carolina expires 6 months after issuance.

Additional CPA Requirements

  1. Pass all 4 sections of the CPA exam with a score of 75% or higher
  2. Complete verified accounting work experience
  3. Pass AICPA Ethics Exam
  4. Fill out and submit all required CPA license application paperwork
  5. Pay the CPA license application fee

SC Exam Information and Resources

South Carolina CPA Exam Candidates

South Caroline CPA License Requirements

SC CPA Examination FAQ

For more details, please contact:

South Carolina Board of Accountancy
PO Box 11329
Columbia, SC 29211-1329

Email: [email protected], [email protected]
Phone: 803-896-4770
Fax: 803-896-4554

What’s Next?

Now that you have started the CPA exam application process, your next step is to find a CPA review course that fits your budget, learning style and schedule.

It can take several weeks for your application to be processed so don’t waste that valuable time waiting to hear back from your state board.  If you start studying now you will get a nice jump start on the material and will be better prepared to pass your first CPA exam!

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