South Carolina CPA Exam Requirements
Age Requirement: 18
Citizenship Requirement: No
Residency Requirement: No
Social Security Number Requirement: Yes
South Carolina CPA Exam Education Requirements
Education Requirement for Licensure 150 hours (including B.A.)
Participates in International Examination Program Yes
Hours in accounting: 36 semester hours or equivalent quarter hours in accounting courses that are applicable to a B.A., M.A. or Ph.D. and which cover financial accounting, managerial accounting, taxation and auditing of which at least 24 semester hours must be taught at the junior or above level
Exam sitting requirements: B.A. (120 hours)
Experience requirements: 1 year public accounting experience. Experience other than public accounting may count only in proportion to duties contributing to competence in public accounting. 5 years experience teaching accounting in a college or university recognized by the South Carolina State Board
Ethics exam: Must pass AICPA Professional Ethics Exam for initial licensure
Materials to be Submitted with Application
Official transcript(s). Submission by you or school to CPAES.
International Evaluation with foreign transcripts, if applicable. Submission by you or evaluation agency to CPAES. Please submit a copy of your international transcript translated into English in a sealed envelope, along with your international evaluation report.
Notarization Form. Submission by you to CPAES.
ADA Accommodation Form, if applicable. Submission by you to CPAES.
Please allow up to four to six weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
South Carolina CPA Exam Fees
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
Application fee $135.00
Examination Fees
Auditing and Attestation (AUD) $192.03
Business Environment and Concepts (BEC) $172.51
Financial Accounting and Reporting (FAR) $192.03
Regulation (REG) $172.51
Registration Fees
4 examination sections $105.00
3 examination sections $90.00
2 examination sections $75.00
1 examination section $60.00
South Carolina Association of CPAs
Maureen Taylor
Phone Number: 803-791-4181 ext. 105
Address: 570 Chris Drive, West Columbia, SC 29169
Email: mtaylor@scacpa.org
South Carolina Board of Accountancy
Phone Number: 803-896-4770 0r 803-896-4300 or 803-896-4559
Fax Number: 803-896-4554
Kingstree Building (29210)
Address: Synergy Business Park, 110 Centerview Dr., Columbia, S.C. 29210
P.O. Box 11329, Columbia, S.C. 29211
Email: cubittd@llr.sc.gov
