SCCPA Requirements 2026Updated July 27, 2026
South Carolina CPA Requirements
Everything you need to become a CPA in South Carolina
120/150
Credit Hours*
1
Year Experience
$165
License Fee
40
CPE Hours/Year
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
Degree RequiredBachelor's degree
Total Credit Hours150
Accounting Credits24
Business Credits24
Additional Requirements:
- •Must include auditing and tax courses
South Carolina offers alternative pathways. See Licensure Pathways below.
Experience Requirements
Total Experience12 months (1 year)
SupervisionLicensed CPA
Acceptable Experience Types:
- ✓Public accounting
- ✓Private industry
- ✓Government
Exam Eligibility
Education to Sit120 credits with 24 accounting + 24 business credits
Credits to Sit120
Accounting Credits to Sit24
Business Credits to Sit24
Minimum Age18 years
Residency RequiredNo
SSN RequiredYes
Licensing & CPE
Initial License Fee$165
Renewal Fee$95
Renewal Period1 year
CPE Hours Required40 per year
Ethics CPE RequiredYes
Licensure Pathways
ActiveSB 176
Traditional 150-Credit Pathway
150
Credits
1
Year Exp.
- •150 semester hours
- •24 hours in accounting (junior level or above), 24 hours in business-related courses
- •1 year of experience (2,000 hours)
ActiveSB 176
120-Credit + Experience Pathway
120
Credits
2
Years Exp.
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
Disclaimer: Requirements may change. Always verify current requirements with the South Carolina State Board of Accountancy before beginning your application. Last updated: 2026-07-27.
South Carolina CPE & License Renewal
40
CPE Hours Per Period
1 Year
Renewal Cycle
~40
Hours Per Year
Required
Ethics CPE
Initial License Fee
$165
Renewal Fee
$95 every 1 year
Frequently Asked Questions
All applicants need at least 24 semester hours of accounting courses at the junior level or above, plus 24 semester hours of business-related courses (SC Code 40-2-35(C)). The pathways differ in experience: 1 year with 150 semester hours or a post-baccalaureate degree, or 2 years with a bachelor's degree.
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
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