South Carolina CPA Requirements
Everything you need to become a CPA in South Carolina
Key Facts
- ✓120-credit pathway available since June 30, 2025 (SB 176)
- ✓150-credit pathway also preserved
- ✓CPA Exam window extended from 18 to 36 months
- ✓2 years experience required under 120-credit pathway
- ✓40 hours of CPE required annually
*South Carolina offers a 120-credit pathway (SB 176) with additional experience requirements. See Licensure Pathways below for details.
Education & Experience Requirements
Verify Before Applying: Requirements shown are for informational purposes and may have changed. Always confirm current requirements with the official state board before beginning your application.
Education Requirements
- •Must include auditing and tax courses
Experience Requirements
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Licensing & CPE
Exam vs. Licensure: South Carolina requires different credit thresholds to sit for the CPA exam versus obtaining your license. You can begin testing with 24 accounting credits, but must complete 36 for full licensure. Business credits: 24 to sit, 36 for licensure. Total credits: 120 to sit, 150 for licensure.
Licensure Pathways
Traditional 150-Credit Pathway
- •150 semester hours
- •36 hours in accounting, 24 hours in business
- •1 year of experience (2,000 hours)
120-Credit + Experience Pathway
Effective: June 30, 2025
- •Bachelor's degree or higher
- •24 semester hours of upper-level accounting courses
- •24 semester hours of general business courses
- •2 years of experience
- •CPA Exam completion window extended from 18 to 36 months
South Carolina State Board of Accountancy
South Carolina Board of Accountancy
Application Tips
- 1.Verify current requirements on the official state board website before applying
- 2.Have official transcripts sent directly from your educational institution
- 3.Allow 4-6 weeks for application processing
- 4.Keep copies of all submitted documents for your records
South Carolina CPE & License Renewal
Frequently Asked Questions
Education Programs for South Carolina
10 programs meet CPA education requirements in South Carolina. Browse by category to find the right fit.
Online MAcc
3Campus MAcc
2150-Hour Pathways
3Related Resources
Planning your CPA journey in South Carolina? These guides can help.
Ready to Start Studying?
Find the perfect CPA review course for your South Carolina CPA journey.