state eligibility guide
South Carolina CPA exam requirements
South Carolina requires 120 semester hours, including 24 accounting hours for CPA exam eligibility. NASBA CPA Examination Services (CPAES) makes the final eligibility decision.
Published by Kesler CPA Review, a commercial CPA exam preparation company. This page is educational, not legal advice. The Board or application authority makes the final eligibility decision.
- Minimum education to sit
- 120 semester hours
- Degree rule
- No completed degree required to sit
- Passed-section credit window
- 36-month passed-section credit window
Education requirements to sit
- Degree: No completed degree required to sit
- Minimum education to sit: 120 semester hours
- Accounting coursework: 24 semester hours
- Business coursework: 24 semester hours
- Upper-level accounting: 24 semester hours
- Accreditation: Credits must be from an accredited or Board-recognized institution.
Accounting hours must be upper level. The Board controls introductory-course exclusions and acceptable business content.
Personal eligibility rules
- Citizenship: U.S. citizenship is not listed as an absolute requirement; review any lawful-presence rule
- U.S. residency: No U.S. residency requirement is listed
- Jurisdiction residency: No jurisdiction-residency requirement is listed
- Social Security number: An SSN is required
- Character review before sitting: A character requirement applies before sitting
- Social Security number or qualifying lawful-presence documentation.
How to apply
Apply through NASBA CPA Examination Services (CPAES) online through NASBA CPA Portal.
Documents commonly required for this application
- Official transcripts
- Social Security number or qualifying lawful-presence identifier
- Completed CPA Portal application
Published exam fees
- Education evaluation application: $96.00 Charged once for a first-time candidate.
- Exam section application: $96.00 per section Charged for each exam section selected.
- CPA exam section fee: $268.59 per section Charged for each exam section selected.
Before you pay: These figures were verified on 2026-08-09, but fee schedules can change. Confirm the current official fee schedule.
Can you apply or sit before graduation?
- Apply before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Sit before the degree is awarded: A completed degree is not part of this jurisdiction's sitting rule
- Final transcript deadline: As specified by CPAES
A 120-hour route can permit sitting before a bachelor's degree is conferred if all current education conditions are met.
Foreign education
- Foreign education accepted: Yes, with the jurisdiction's conditions
- Credential evaluation: A credential evaluation is required
- NIES: Not confirmed in the current official sources
- Certified translation: A certified translation is required when applicable
Published evaluation services
- NASBA International Evaluation Services (NIES)
NTS and passed-section credit
- NTS issuer: NASBA
- NTS validity: 6 months
- Passed-section credit: 36-month passed-section credit window
- Continuous testing: Available subject to current AICPA scheduling windows
- South Carolina's current jurisdiction materials provide a 36-month credit window.
- Discipline sections follow AICPA testing windows.
Sitting for the exam is not the same as licensure
These examination rules answer whether you can apply and sit. A CPA license can require additional education, experience, ethics, and administrative steps.
- Experience: Experience is required
- Ethics exam: Required
- Alternative pathway: adopted and effective
Published licensure pathways
- 150 semester hours plus one year of qualifying experience. Effective 2025-06-30.
- Bachelor's degree with the required concentration plus two years of qualifying experience. Effective 2025-06-30.
Traditional licensure comparison only.
Special rules and recent changes
- SSN or qualifying lawful-presence identifier.
Official sources used
- South Carolina CPA Exam — National Association of State Boards of Accountancy (accessed 2026-08-09)
- CPA Licensure Changes Take Effect June 30, 2025 — South Carolina Department of Labor, Licensing and Regulation (accessed 2026-08-09)
- Implementing Candidate Fee Changes — National Association of State Boards of Accountancy (accessed 2026-08-09)
Before you apply: Confirm the current application, fees, NTS terms, and testing availability with the Board. This guide only includes details we could verify from published sources, and the licensing section is a starting point—not a complete licensing checklist.
Your application plan
Turn this page into a checklist
Check off each research step as you complete it. This is a planning aid; finishing the checklist does not mean the Board has approved your eligibility.