South Carolina does not need to have 150 credit hours fulfilled to sit for the exam, but you do need that for licensure.
South Carolina CPA Requirements
1. Education Requirements to Sit for the Exam
- Fulfill 120 credit hours from a bachelor degree program
- Accounting courses: 24 semester hours in financial accounting, managerial accounting, taxation, auditing
- Business courses:
- 24 semester hours
- Courses may (i.e. not must) include economics, finance, business law, management, computer science, statistics, ethics, marketing, and accounting hours not counted in the above.
2. Additional South Carolina CPA Requirements to Get the License
- 150 credit hours and a 4-year bachelor degree.
- Additional coursework:
- Accounting: 36 credit hours (at least 24 from upper-division level);
- Business: 36 credit hours.
- 1 year of public accounting experienced supervised and verified by an active CPA in South Carolina.
- Part-time work can be counted to some degree (2000 hours = 1 year).
- Non-public accounting could also be partially accepted but at the discretion of the board.
- Experience may be gained either before or after the examination provided all other requirements are met. Experience does not accrue prior to completing the basic 24 hours in accounting.
- Pass the CPA ethics exam by AICPA.
3. South Carolina CPA Requirements on Residency & Age
- US citizenship not required but either green card or social security card required (i.e. SSN required).
- SC residency not required.
- Minimum age: 18.
- First-timers: standard CPA exam fees ($723) + $135 initial application fee.
5. Continuing Education Requirement
CPE is needed for license holders. Click here for South Carolina CPA CPE requirements.
6. Other Useful Information
South Carolina Board of Accountancy
PO Box 11329
Columbia, SC 29211-1329
- Email: firstname.lastname@example.org, email@example.com
- Phone: 803-896-4770
- Fax: 803-896-4554
What if these CPA Requirements don’t Work for Me?
You may want to check out these pages to learn about the educational and experience requirements, with my recommendation at the end of the posts:
- CPA educational requirements: Rules, Obstacles and Solutions
- States with more flexible CPA experience requirements
- How to get extra credit hours for the 150-hour rule
If you have questions, feel free to drop a note in the comment section, or visit my Facebook page.