South Carolina Board of Accountancy

South Carolina Board of Accountancy
Click to visit – South Carolina Board of Accountancy

License Renewal Date
1/31 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
40 hours

Ethics Requirement
6 hours required every three years on a fixed schedule (2015, 2018, 2021, etc.). 2 hours of ethics must be in South Carolina Rules & Regulations and be SC Board approved. The 2-hour ethics course can be taken only once in each 3-year cycle. You can only count one two-hour SC ethics course per three-year period.

Other Subject Area Requirements

Credit Limitations

  • Breakfast/Lunch/Dinner Meetings: Not accepted unless have 50 minutes or more of continuous instruction after completion of meal.
  • Instruction University/College: Instructor credits for teaching university, college, and graduate courses are limited to 25% of total hours. No credit for teaching introductory level courses.
  • Peer Review: Participation in positive enforcement reviews assigned by the Board and service on a qualifying peer review acceptance body is limited to 16 hours.
  • Personal Development: Personal development courses are limited to 20% of total hours.
  • Published Materials: Authorship credits are limited to 25% of total hours.
  • Self-Study: Self-study credits are limited to 50% of total hours.Providers of self-study courses must be registered with NASBA’s Quality Assurance Service (QAS).

Credit Calculation

  • Instruction: Credit is equal to 2x presentation. No credit for preparation. Repeat instruction of the same course is only accepted if material is substantially changed.
  • Instruction University/College: Credit is equal to 10 hours per 3 semester hours (or prorated equivalent) taught. Repeat instruction of a university/college course is only accepted if repeated more than two years later.
  • Partial Credit: Half credits are accepted after first hour.
  • University/College: One semester hour equals 15 CPE hours; One quarter hour equals 10 CPE hours; Non Credit Courses – each classroom hour will equal one qualifying hour.

Other State Policies

  • Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Credits earned from peer review, published materials, self-study, or instruction of university/college courses cannot be carried forward. Credits earned in personal development also cannot be carried forward.
  • Daily Maximum: No more than 10 hours of CPE can be earned in a calendar day.
  • Exemption: The Board may accept a compliance report from another jurisdiction if the requirement is substantially equivalent to SC requirements.

Contact Info 

110 Centerview Drive-Kingstree
Building (29210)
PO Box 11329
Columbia, SC 29211-1329
Phone: 803-896-4770
Fax: 803-896-4554