South Carolina CPA Requirements

South Carolina Requirements & Education Options

General Requirement

Applicants must be 18 years of age or older.

Applicants must be of good moral character.

South Carolina Law requires that every individual who applies for an occupational or professional license provide a social security number for use in the establishment, enforcement and collection of child support obligations and for reporting to certain databanks established by law.

A criminal background check and fingerprinting through the FBI are required at the applicant’s expense. Applicants must wait for instructions from the South Carolina State Board before completing the background check.

An examination candidate who passes all sections of the CPA Exam must meet Washington’s education, experience, and ethics requirements before applying for licensure.

Education/Experience Requirement

An applicant must complete at least 120 semester hours of college education or earn a bachelor’s degree from an accredited institution approved by the U.S. Department of Education. The education must include an accounting concentration or equivalent consisting of at least 24 semester hours of accounting courses at the junior level or above and 24 semester hours of business courses other than accounting.

Applicants must meet 1 of the following 2 options:

Option 1: Earn a bachelor’s degree from an accredited institution with an accounting concentration or equivalent and complete 2 years of relevant professional experience.

Option 2: Earn a master’s degree or higher from an accredited institution, or complete at least 150 semester hours of college education with an accounting concentration or equivalent, and complete 1 year of relevant professional experience.

Legislative Update: South Carolina Alternative Licensure Pathway

Effective June 30, 2025, South Carolina adopted an alternative pathway to CPA licensure. Applicants who complete a bachelor’s degree with an accounting concentration or equivalent must complete 2 years of relevant professional experience. Applicants who complete a master’s degree or obtain at least 150 semester hours of education may qualify with 1 year of relevant professional experience. Applicants should review the South Carolina Board of Accountancy for complete rule details and guidance.

A transcript from a post-secondary educational institution located outside the United States shall be certified by the National Association of State Boards of Accountancy’s (NASBA) International Evaluation Service (NIES) or a credentialing agency that is a member of the National Association of Credential Evaluation Services, Inc.