South Carolina CPE Requirements
/The South Carolina Board of Accountancy CPE requirements are noted below.
What is the South Carolina License Renewal Deadline?
Annually, by January 31
What is the South Carolina CPE Reporting Period?
Annually, from January 1 to December 31
What are the South Carolina CPE Requirements?
40 hours required for each year.
Personal development courses are capped at eight hours per year.
No more than 10 hours of CPE can be taken in any one day.
No more than 20 hours per year can be through self-study courses, with no carry-over of these hours.
Up to 25% of the CPE requirement can come from the preparation of published articles and books.
The Board by may provide for the carryover of excess hours of continuing education not to exceed 20 hours a year.
The credit for service as a lecturer is equal to twice the number of actual hours of the lecture; no additional credit is allowed for repeating a lecture.
What is the South Carolina Ethics Requirement?
Six hours of ethics are required in each three-year period, and at least two of these hours must be a Board-approved South Carolina Accountancy Rules and Regulations course.
What Areas of Study are Allowed for South Carolina CPAs?
The Board has adopted NASBA’s 23 subject matter areas for CPE.
Allowable South Carolina Course Providers
The Board accepts courses from NASBA-QAS sponsors. AccountingTools is a registered sponsor with NASBA-QAS.
Go to AccountingTools Courses
South Carolina CPE Reciprocity
The Board may accept a compliance report issued by another jurisdiction, if the requirements of that jurisdiction are substantially equivalent to those of South Carolina.
South Carolina CPE Rule Reference
Section 40-2-250
South Carolina Board of Accountancy Address
110 Centerview Drive-Kingstree, Building 29210
Columbia, SC 29211
Phone: 803-896-4770
llr.sc.gov/acct