How to Become a CPA in South Carolina: Exam, Hours, and License

To become a CPA in South Carolina, you need to complete 150 semester hours of college coursework, pass all four sections of the Uniform CPA Examination, log at least 2,000 hours of supervised accounting experience, pass the AICPA ethics exam, and submit a license application to the South Carolina Department of Labor, Licensing and Regulation with a $165 fee. Most candidates spend five to seven years getting through the full sequence once you account for the extra coursework beyond a standard bachelor’s degree.¹

Finish 150 Semester Hours of College Credit

South Carolina Code Section 40-2-35 sets the education bar at 150 semester hours from an accredited college or university, including at least a bachelor’s degree.² A typical four-year degree runs about 120 hours, so most candidates either enroll in a master’s program or pick up additional undergraduate courses after graduation to reach the threshold.

Within those 150 hours, you need at least 24 semester hours of accounting courses above the introductory level and at least 24 semester hours of non-accounting business courses. Qualifying accounting coursework includes financial accounting, auditing, taxation, cost accounting, accounting information systems, fraud examination, data analytics, and similar upper-level subjects. The business hours can come from economics, finance, business law, statistics, management, marketing, and information technology.² If your transcript doesn’t line up exactly, the Board has discretion to accept courses it considers substantially equivalent.

Pass the Four Sections of the CPA Exam

The Uniform CPA Examination moved to the “CPA Evolution” model in January 2024. You take three Core sections that every candidate must pass, plus one Discipline section you choose based on where you want to specialize. The Core sections are Auditing and Attestation (AUD), Financial Accounting and Reporting (FAR), and Taxation and Regulation (REG). The Discipline options are Business Analysis and Reporting (BAR), Information Systems and Controls (ISC), or Tax Compliance and Planning (TCP).³ Each section runs four hours, and you need a minimum score of 75 to pass.⁴

South Carolina gives you a rolling 36-month window to pass everything. The clock starts the day NASBA releases your first passing score and stops when you sit for your final section. If 36 months expire before you finish, the oldest passing score drops off and you have to retake that section.¹ That window is longer than the 30 months NASBA recommended to other states.

What the Exam Costs

You apply through NASBA’s CPA Examination Services portal, create an account, and pay by credit card. For South Carolina candidates:

Education evaluation fee: $96 (first-time candidates only)
Exam application fee: $96, paid each time you apply or re-apply
Exam section fee: $262.64 per section

Scheduling all four sections in a single application cycle runs roughly $1,242 before any retakes. If you fail a section and re-register, you’ll pay the $96 application fee again plus another $262.64 for the retake.¹

Log 2,000 Hours of Supervised Experience

South Carolina requires at least one year of accounting experience totaling 2,000 hours. Part-time work counts as long as the hours add up. Qualifying work includes any role using accounting, auditing, tax, financial advisory, management advisory, or consulting skills, whether in public practice, private industry, or government.² Teaching also qualifies, but the bar is higher: five years of full-time instruction at an accredited college or university, with part-time teaching prorated.⁵

Your work must be performed under the direct supervision and review of an actively licensed CPA. You can also go through NASBA’s Experience Verification Service, which provides an independent review of your work history. One rule catches people off guard: if your qualifying experience was completed seven or more years before you apply, you need an additional six months of recent experience obtained within the two years before you submit the application.⁵ Old work alone won’t carry you through.

Pass the AICPA Ethics Exam

Before applying for the license, you must pass the AICPA Professional Ethics: Comprehensive Course, which covers the AICPA Code of Professional Conduct and independence rules. It’s a self-study course of about eight hours, and you need a score of 90 percent or higher to satisfy the licensure requirement.⁶ The exam is open-book and can be retaken, but the 90 percent cutoff means there’s little margin for error.

Apply for Your License

Once you’ve cleared the education, exam, experience, and ethics requirements, you apply for the initial license through the South Carolina Department of Labor, Licensing and Regulation. The fee is $165 and non-refundable.⁷ Applications are submitted through the LLR online portal.

Documents You’ll Need

The Board requires several items to verify eligibility:

An experience verification form signed by your supervising CPA, including their license number and the exact dates and hours of your employment.
Official transcripts from every college you attended, sent directly from the school to the Board. Transcripts the applicant hand-delivers are not accepted.
A copy of a valid driver’s license, state-issued ID, or passport, plus a copy of your Social Security card.
A 2×2 color passport-style photo taken within six months of the application date.
A notarized affidavit of lawful presence confirming U.S. citizenship, legal permanent residency, or qualified alien status, as required by South Carolina Code Section 8-29-10 for all professional licenses.

Background Check

The Board runs a criminal background check as part of the review and sends you instructions after your application is received. A record doesn’t disqualify you automatically, but felonies, fraud, and financial crimes draw serious scrutiny. Failing to disclose a conviction is typically treated more harshly than the conviction itself, so if you have anything on your record, disclose it upfront and attach documentation.

Already Licensed in Another State

If you hold an active CPA license in another U.S. jurisdiction, you don’t need to redo the exam. South Carolina offers a reciprocal licensing path with a $165 total fee, and you’ll need to show your out-of-state license is in good standing and that you’re current on continuing education wherever you’re licensed.⁸

After You’re Licensed

South Carolina CPA licenses renew every year, and the annual fee is $95.⁷ Letting a license lapse can trigger late fees and disciplinary action if you keep practicing. Starting with the 2025 calendar year, continuing professional education must be submitted through the NASBA CPE Audit Service rather than directly to the Board.⁹ Check the Board’s CPE page before each renewal for the current hour totals and any ethics-specific credit requirements, and keep thorough records of every course you complete in case you’re selected for a CPE audit.

1
NASBA. South Carolina CPA Exam Information
2
South Carolina Legislature. South Carolina Code Title 40 Chapter 2 Section 40-2-35 – Requirements for License to Practice
3
AICPA & CIMA. Everything You Need to Know About the CPA Exam
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AICPA & CIMA. Learn More About CPA Exam Scoring and Pass Rates
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NASBA. South Carolina Experience Requirements
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AICPA & CIMA. Professional Ethics: The AICPA Comprehensive Course (For Licensure)
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SCLLR. South Carolina Board of Accountancy Fees
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SCLLR. CPA Licensure Application by Reciprocity
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SCLLR. CPE Requirements – South Carolina Board of Accountancy