CPA LICENSURE · SC
South Carolina
Verified. CARE checked this jurisdiction's requirements against an official or official-sourced page as of 2026-09-30. Requirements change — always confirm current details with the board before making a decision.
BOARD OF ACCOUNTANCY
South Carolina Board of Accountancy
llr.sc.gov/acct/
llr.sc.gov/acct/
EDUCATION REQUIREMENTS
To sit for the Exam: a bachelor's degree or higher with at least 120 semester hours, including 24 semester hours of junior-level-or-above accounting courses and 24 semester hours of business-related courses. Effective June 30, 2025 (Senate Bill 176), South Carolina offers two licensure pathways: a bachelor's degree with 24 upper-level accounting hours and 24 business hours, or a master's/150-hour pathway.
EXPERIENCE REQUIREMENTS
At least one year of accounting experience under the direct supervision of a licensed CPA or public accountant. Bachelor's-degree-pathway candidates need two years of experience; master's-degree/150-hour-pathway candidates need one year.
SEPARATE ETHICS EXAM REQUIRED?
Not yet independently verified by CARE — confirm with the board.
CAN YOU SIT FOR THE EXAM BEFORE FINISHING ALL EDUCATION?
Yes — candidates can typically sit for the Exam before finishing all coursework required for full licensure (e.g. at 120 semester hours, finishing the rest before licensure).
APPLICATION NOTES
South Carolina's two-pathway system took effect June 30, 2025 under SB 176.
SOURCE
https://llr.sc.gov/acct/ — accessed 2026-09-30
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