The requirements to become a CPA in South Carolina can be a bit confusing so I put this guide together to help you navigate the process! If you’re just starting to research getting your CPA license in SC then I suggest starting from the top. Otherwise, feel free to skip ahead to any section you’d like to know a little more about!
Contents
- 1 7 Simple Steps to Becoming a CPA in South Carolina
- 2 Additional Resources and Information
7 Simple Steps to Becoming a CPA in South Carolina
Meet the Eligibility Requirements for the CPA Exam
Here are the basic age and citizenship requirements to sit for the CPA exam in South Carolina.
- Minimum age requirement?: 18
- US citizenship required?: No
- South Carolina residency required?: No
- Minimum level of education required: See next section
- Valid Social Security Number (SSN)* required?: Yes
*An Individual Taxpayer Identification Number (ITIN) may also be provided
Fulfill the SC CPA Education Requirements
In South Carolina you need at least 150 semester hours to get your CPA license but only 120 semester hours to sit for the CPA Exam, which means you can sit for the exam while you’re still in college!
Here’s a detailed breakdown of exactly what’s needed to sit for the CPA Exam and for licensure:
Requirements to sit for the CPA Exam:
- Have at least 120 semester hours AND a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent
- At least 24 semester hours of Accounting courses
- Accounting curriculum must include, at a minimum, at least one upper level course (300 level and above) in each of the following subjects:
- Audit
- Financial / intermediate accounting
- Cost / managerial accounting
- Tax (focusing on the US tax code)
- Accounting internship hours can qualify, but cannot count more than than 6 semester hours toward the accounting requirement
- No more than 12 semester hours can be from lower level (i.e. below the 300 level) accounting courses
- Skills-based courses like bookkeeping, payroll accounting, Quickbooks training, etc. do not qualify for accounting credit
- Accounting curriculum must include, at a minimum, at least one upper level course (300 level and above) in each of the following subjects:
- At least 24 semester hours of Business courses at any level
- No more than one business law / legal environment course is allowable
Requirements to obtain your CPA license:
- Have at least a bachelor’s degree (or higher) from a U.S. accredited college, university or foreign equivalent
- Have at least 150 total semester hours
- At least 36 semester hours of Accounting courses
- At least 24 semester hours must come from upper level (300 level and above) accounting courses
- Accounting curriculum must include, at a minimum, at least one upper level course (300 level and above) in each of the following subjects:
- Audit
- Financial / intermediate accounting
- Cost / managerial accounting
- Tax (focusing on the US tax code)
- Accounting internship hours can qualify, but cannot count more than than 6 semester hours toward the accounting requirement
- No more than 12 semester hours can be from lower level (i.e. below the 300 level) accounting courses
- Skills-based courses like bookkeeping, payroll accounting, Quickbooks training, etc. do not qualify for accounting credit
- At least 36 semester hours of Business courses at any level
- No more than one business law / legal environment course is allowable
*For more info on what South Carolina defines as “business” courses, the listing below should help you figure out which courses qualify:
- Business-related subjects are defined as anything covering:
- Marketing
- Management
- Finance
- Economics
- Global supply chain management
- International business
- Computer courses
- Statistics
- Business law
- Business writing
- Business Spanish / other language
- Certain Hospitality / Retail / Tourism courses (check with the SC Board for more info)
- Certain law courses (check with the SC Board for more info)
Apply to Sit for the CPA Exam and Pay the Exam Fees
Be sure to check out this post where I break down the entire CPA Exam application process for you, step-by-step.
The cost to apply and register for all four parts of the CPA Exam in South Carolina are as follows:
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*South Carolina‘s Notice to Schedule (NTS) window is 6 months, so you should only register and pay for the exam section(s) you intend to take within that time. If you need to schedule or re-take any sections beyond your initial NTS window, a scaled re-examination fee ($60, $75, $90 or $105 for 1, 2, 3, 0r 4 sections, respectively) plus the associated exam section fees above will apply.
Study for, and PASS the CPA Exam!
Studying for the CPA Exam is definitely the most challenging and time consuming part of the whole process, so you might as well get a jump start on studying as soon as your fees are submitted.
Not sure which exam section to take first? Check out my post where I break down the pros and cons of each route you can go so you can make the best possible decision: Which section of the CPA Exam should I take first?
By far the most important factor to success on the CPA Exam is sticking to a consistent study schedule and not letting too much time lapse between study sessions.
The CPA Exam is not a test you can just cram for so you’ll want to make sure you space out the material into manageable chunks in a way that fits your schedule.
As long as you schedule things out properly, you won’t have to sacrifice your entire social life for the CPA Exam like some folks say!
You’ll also need to purchase a CPA review course that’s best suited for your study style and budget. I’ve personally tested and examined all of the top review courses out there so you can find the best one for you.
If you still can’t decide which course is best, send me an email and I’ll personally help you!
SC CPA Work Experience Requirements
In addition to the education requirements discussed above, the South Carolina Board of Accountancy requires that you have a certain amount of work experience before you can obtain your CPA license, as follows:
- You must have at least 1 year of qualifying accounting experience supervised by a licensed CPA.
- Part-time work experience is allowed, but must consist of at least 2,000 hours.
- Experience must be earned within 7 years preceding your CPA license application. If not, you’ll be required to have an additional 6 months of accounting experience within the most recent 2 years in order to qualify.
- Experience can be gained from working in public accounting, industry, or government.
As an alternative to the requirements outlined above, South Carolina also allows you to meet the work experience requirement if you have at least 5 years of full-time teaching of accounting courses at a college or university, but there are several specific rules and guidelines if you want to go this route. Rather than outlining them all here, please read through South Carolina’s code Sec. 40-2-35 for the specific requirements if you’re interested to learn more.
Pass the AICPA Ethics Exam
The AICPA Ethics Exam is a self-study course that may be completed any time before, during, or after you sit for the CPA exam so long as it’s completed within 2 years of submitting your CPA license application. The exam consists of 40 multiple-choice questions that must be answered with a score of 90% or higher. To prepare for it, you’ll receive a 100-page textbook from the AICPA upon registration.
You can take the exam online or via a paper form that you’ll submit through the mail. You’ll have three attempts to pass the exam if you take the online version. After that, you’ll need to complete the exam via the paper / snail-mail route.
The exam and related materials can cost anywhere from $209 – $270, depending on whether you register as an AICPA member or not.
Pro-tip: After completing the exam, be sure to download your certificate of completion. You’ll need to submit it to the South Carolina State Board as part of your license application.
Get Your CPA License!
Finally! After passing the CPA exam and meeting all of the education and work experience requirements above, you’ll finally be able to apply for your CPA license!
South Carolina’s application process is fairly straightforward. In order to receive your CPA license, you’ll need to complete and submit the following:
- Your CPA license application
- Education transcripts (if necessary*)
- Copy of your valid Driver’s License, State Issued ID or Passport
- Copy of your social security card
- 2×2 Passport type photo taken less than 6 months prior to the application
- Legal documentation of name change (if applicable)
- Certificate from AICPA Ethics Course
- Notarized Verification of Lawful Presence
- Certificate of Experience (Form 2102)
- Criminal Background Check Check (completed after you submit your application)
- Application fee ($150)
*Your college transcripts provided as part of your CPA exam application will already be on file. You’ll only need to provide additional transcripts if you did not meet the educational requirements for licensure when applying to sit for the CPA Exam (e.g. did not meet the 150 rule).
Once you’ve submitted everything noted above, then congratulations! You should be well on your way to getting your CPA license! In case you need any more info about the exam or licensing process, be sure to check out the additional resources I’ve included down below.
Additional Resources and Information
More info on the Application Process and Forms
FAQ on Licensing and Application Process
Contact Information
South Carolina Board of Accountancy
Office Address
110 Centerview Dr.
Columbia, SC 29210
Mailing Address
PO Box 11329
Columbia, SC 29211
Email: Contact.Accountancy@llr.sc.gov
Phone: (803) 896-4770
Fax: None
Additional Organizations
South Carolina Association of CPAs
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To learn more about some of the things you’ll need to prepare for the CPA Exam, be sure to check out my detailed reviews of each of the top courses on the market:
