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State Requirements

South Carolina

State & Territory Requirements

Last Updated 6/26/2020


Age Requirement 18
Citizenship Requirement No
Residency Requirement No
Social Security # Requirement Yes
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in Accounting: 36 semester hours in accounting courses that are applicable to a B.A., M.A. or Ph.D. and which cover financial accounting, managerial accounting, taxation and auditing of which at least 24 semester hours must be taught at the junior level or above. Additionally, 36 semester hours of business courses which may include macro and micro economics, finance, business law, management, computer science, marketing, and accounting hours not counted as part of the 36 hours in accounting.
Exam sitting requirements: 120 semester hours (including B.A.). Must include at least 24 semester hours of accounting specific courses, including four mandatory courses to be taken at the junior level or above: auditing, intermediate/financial accounting, cost/managerial accounting, and a US tax course. There is a maximum of 12 semester hours of lower level courses accepted. Additionally, must have 24 semester hours of business courses. Credits earned through non-traditional methods are not accepted, (ie exempt by exam, placement credit, competency credits, credit for experiential learning, work/life experience, or prior learning assessment).
Experience Requirements: 1 year of accounting experience in public, governmental, or private employment under the direct supervision and review of a certified public accountant or public accountant licensed to practice accounting in some state or territory of the United States or the District of Columbia; or at least five years’ experience teaching accounting in a college or university recognized by the board; or any combination of experience determined by the board to be substantially equivalent to the foregoing.
Ethics Exam: Must pass AICPA Professional Ethics Exam for initial licensure.
State Society

South Carolina Association of CPAs

Jacque Curtin

(803) 791-4181 ext 106

1300 12th Street

Suite D

Cayce, SC



State Board

South Carolina Board of Accountancy


110 Centerview Drive, Kingstree Building (29210)

P.O. Box 11329

Columbia, SC


Information for first-time applicants - CPA Examination Services


  • The South Carolina Board allows candidates to test outside the United States, but to be eligible to take the exam as a candidate of South Carolina, you must have either a Social Security Number or Resident Alien Number. Also, the Board does not license people in foreign countries.
  • Quarter credit hours are also accepted and are equivalent to 2/3 of a semester hour (divide quarter credits by 1.5 or multiply semester credits by 1.5).
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