CPA exam and license requirements in South Carolina

South Carolina requires 120 semester credit hours to sit for the CPA exam. Licensure requires 150. Administered under the South Carolina Board of Accountancy. Last reviewed 2026-08-10.

Credit hours to sit

120

Credit hours to license

150

Exam fee per section

$262.64

Exam credit window

36 months

State ethics requirement

See below

How many credit hours do you need to sit for the CPA exam in South Carolina?

South Carolina requires 120 semester credit hours to sit for the CPA exam. Candidates in South Carolina sit under the rules of the South Carolina Board of Accountancy.

How many credit hours do you need for a CPA license in South Carolina?

South Carolina requires 150 semester credit hours for CPA licensure. That is 30 more than the 120 needed to sit, so candidates can begin testing before completing the licensure requirement.

How much does the CPA exam cost in South Carolina?

The CPA exam in South Carolina costs $262.64 per section, a $96 application fee, a $96 education evaluation fee. Four sections at $262.64 is $1,050.56 in section fees alone. These are South Carolina board and NASBA fees and exclude review course costs and any re-take fees.

How long do you have to pass all four CPA exam sections in South Carolina?

South Carolina gives candidates a 36-month window to pass all four CPA exam sections. The clock starts when the first section is passed.

Does South Carolina require a CPA ethics exam?

South Carolina: Pass the AICPA Professional Ethics course/exam with the passing score designated by the Board (90).

What work experience is required for a CPA license in South Carolina?

South Carolina requires two years for the bachelor's pathway or one year for the master's/150-hour pathway, in accounting, attest, tax, advisory, or consulting, verified by a CPA.

Who regulates CPAs in South Carolina?

CPAs in South Carolina are regulated by the South Carolina Board of Accountancy. Its published requirements are at https://llr.sc.gov/acct/.

Recent changes and notes for South Carolina

• Alternative pathway effective June 30, 2025 (Act 34 / S.176): bachelor's + 2 yrs, or master's/150 hours + 1 yr.
• 36-month rolling exam credit window, one of the longest in the U.S.
• Sit at 120 hours (24 upper-level accounting + 24 business); SSN or Green Card required; board sits under SC LLR.

Studying for the CPA exam

PocketCPA covers all six CPA exam sections with 5,443 questions, each cited to the specific standard or statute it tests, and 1,012 lesson pages written from primary source text. A full-length FAR mock exam is free and needs no account.

Source: https://nasba.org/exams/cpaexam/south-carolina/. Requirements change; confirm with the South Carolina Board of Accountancy before applying.