South Carolina CPA Requirements

To obtain CPA licensure, you must meet the three Es: Education, Experience, and Exam. Following are the specific requirements for examination and licensing in South Carolina. 

 

Note: Presently, the state board does not accept competency units, as is awarded by WGU, toward the degree or coursework requirements for CPA examination or licensure. All students must sign a Memorandum of Understanding (MOU) highlighting these details.

 

Education Requirements for CPA Examination and Licensure

Degree

Baccalaureate or higher degree from a regionally accredited university.

Accounting Coursework for Examination

24 semester hours to include at least 3 semester hours in each of the following: financial accounting; managerial accounting; taxation; and auditing.

Accounting Coursework for Licensure

36 semester hours of accounting courses of which at least 24 semester hours must be in upper division accounting courses and include 3 semester hours in each of the following: financial accounting; managerial accounting; taxation; and auditing.

Business Coursework for Examination

24 semester hours in business related subjects.

Business Coursework for Licensure

36 semester hours in business related subjects.

Ethics Coursework

Must pass the AICPA Professional Ethics Exam for initial licensure.

Total Credit Hours for Examination

120 semester hours

Total Credit Hours for Licensure

150 semester hours

 

Experience Requirements for Licensure

Minimum Work Experience

One-year of full-time experience under the direct supervision of a CPA or at least five years experience teaching accounting in a college or university recognized by the board. *

* Any combination of experience determined by the to be substantially equivalent. 2,000 part-time hours is equivalent to one year of experience.

 

Additional Exam Information

Prior to Sitting for the Uniform CPA Exam

Complete all education requirements.

Application Documents

Application documents found on the board website.

 

Additional information can be found on the South Carolina Board of Accountancy website.

 

Note: Completing a WGU degree program does not guarantee employment or licensure in any profession. Requirements for licensure in accounting vary from state to state. For example, some states require a background check that may disqualify you from obtaining a license if you have committed certain actions, crimes, or misdemeanors. Students should contact WGU Business Licensure at licensure@wgu.edu prior to contacting their State Board of Accountancy regarding education and experience requirements. The Licensure team is available to students and alumni for all accounting licensure questions and advisement.  Although the Licensure team can provide initial guidance, it is ultimately the student’s responsibility to continually check with the state licensing board where you intend to seek licensure to confirm all licensing requirements.

 

2/2019

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