If you’re wondering how to become a CPA in South Carolina, we’ve organized the South Carolina CPA exam requirements below.
Meet the Education Requirements to Sit for the CPA Exam
The South Carolina CPA education requirements to sit for the CPA exam are all applicants in South Carolina must have a bachelor’s degree or higher from a regionally accredited institution or university with 120 semester hours of education, including at least 24 semester hours of accounting at the junior level or above and at least 24 semester hours of business-related courses other than accounting.
2. Apply for the Uniform CPA Exam
Once you’ve earned at least 120 semester hours of credit, including 24 semester hours of accounting and 24 semester hours of business courses, you should apply through NASBA’s CPA Portal.
3. Pay for the Uniform CPA Exam
South Carolina’s current NASBA exam fees include a $96.00 education evaluation application fee, a $96.00 exam application fee, and a $262.64 exam section fee.
Click here to see a breakdown of the South Carolina CPA exam costs.
4. Notice to Schedule (NTS)
After receiving your NTS, the National Association of State Boards of Accountancy (NASBA) will determine your eligibility to test and issue your Notice to Schedule (NTS) for the Uniform CPA Exam via the method you selected when you applied to take the exam. You will schedule your exam through Prometric’s website.
5. Pass the Uniform CPA Exam
The exam is now administered by the National Association of State Boards of Accountancy (NASBA) in South Carolina. After completing 120 semester hours of education, including 24 hours in accounting and business, a candidate may apply for the exam via the NASBA website.
The CPA exam consists of the three core sections and candidates would need to select one of the three discipline to demonstrate deeper skills and knowledge, allowing candidates to choose a specialization. There is no set order in which the exam portions must be completed.
You must pass all four CPA Exam sections within a rolling 36-month period beginning on the date the first passing score is released.
6. Gain Necessary Experience
To meet the South Carolina CPA experience requirements, the state now offers multiple licensure pathways.
Effective June 30, 2025, candidates may qualify through a bachelor’s degree plus 2 years of accounting experience, a master’s degree or higher plus 1 year of accounting experience, or a bachelor’s degree plus at least 150 semester hours plus 1 year of accounting experience.
7. Ethics Requirement
Applicants must also meet the South Carolina CPA ethics exam requirements by passing the Professional Ethics: The AICPA’s Comprehensive Course For Licensure.
8. Apply for a CPA License
Once all of the requirements for licensure have been satisfied, a candidate may apply for a license. Candidates must complete the online electronic CPA licensing application and submit it to the Board together with all required documentation and payments.
South Carolina’s ‘Licensing Application After Exam’ fee is $165.
9. CPA License Renewal
South Carolina CPA licenses renew annually. The renewal deadline is February 1 at 11:59 p.m. The current annual CPA renewal fee is $95, and a license not renewed by February 15 is considered lapsed.
10. Continuing Professional Education (CPE)
South Carolina requires 40 hours of CPE each year, including 2 hours of ethics each annual reporting period. Effective with calendar year 2022, the Board no longer requires a specific South Carolina ethics course, and starting with the 2025 calendar year, CPE documentation is submitted through the NASBA CPE Audit Service.
