South Carolina CPA CPE Requirements

How to reach the regulator directly.

South Carolina Board of Accountancy

Street Address:
Synergy Business Park; Kingstree Building
Licensing Suite 104
110 Centerview Drive
Columbia, S.C. 29210

Mailing Address:
P.O. Box 11329
Columbia, SC 29211-1329

Tel: (803) 896-4770
Fax: (803) 896-4554

Email: Contact.Accountancy@llr.sc.gov

The regulator's own published rules and related resources.

South Carolina Board of Accountancy

The total continuing education hours required.

Forty (40) hours.

The detailed rules behind that total -- category minimums, ethics, and other conditions.

Updated September 2022:The SC Board of Accountancy would like to inform licensees of new Ethics CPE requirements, resulting from passage of S.812/Act 174, a law that made comprehensive changes to the Accountancy practice act.

Licensees must now obtain at least two hours of CPE in ethics each calendar year, as part of the 40 hours of CPE that licensees are required to complete annually. S. C. Code Section 40-2-250(C)(6) provides:

“An annual ethics requirement must be met and included in the documented hours of continuing professional education. No less than two hours of the annual forty hours of continuing professional education must relate to ethics.”

At its June meeting, the SC Board of Accountancy voted to no longer require the SC-specific ethics course, so licensees can now meet the annual ethics requirement by choosing any behavioral ethics or regulatory ethics course that satisfies the requirements of Regulation 1-08.

Each person to whom the CPE requirement applies shall complete forty (40) hours of acceptable CPE each calendar year as a condition of obtaining a renewal license.

1. Not more than twenty (20%) percent (8 hours) of the required hours may be in personal development subjects. Personal development subjects that exceed twenty (20%) percent of the required hours shall not be available for carry‑over credit.
2. Effective June 25, 2010: Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs. Self study credits are not available for carry-over credit.
3. Effective June 25, 2010: No more than ten (10) hours of CPE can be earned in a calendar day.
4. Effective June 25, 2010: When a meal is scheduled during the educational period, no credit will be allowed unless the schedule provides for fifty (50) minutes of instruction after completion of the meal.
5. Effective May 25, 2012: ETHICS: Beginning with the January 1, 2013 CPE period: Of the required hours over a three (3) year period, six (6) of the hours must be in ethics, and at least two (2) of these hours must be in South Carolina Rules and Regulations.
   • Note: The 2-hour SC-specific ethics course can be taken only once each 3-year cycle. You can only count one 2-hour SC ethics course per 3-year period.
   • Note: October 3, 2014: CeriFi CPEdge has confirmed with the SC Board that the 3 year ethics period is "fixed" and not "rolling"; therefore, ethics will be due in the following 3-year periods:
     • January 1, 2013 - December 31, 2015
     • January 1, 2016 - December 31, 2018
     • January 1, 2019 - December 31, 2021
     • Etc.
   • Note: February 19, 2014: CeriFi CPEdge has confirmed with the SC Board that the 6-hour ethics requirement is in place beginning with the 3-year period, January 1, 2013 - December 31, 2015. SC Rules and Regulations courses must be approved by the SC Board (refer to "Standards of Approval for CE Activities" below for more information). A listing of approved SC Rules and Regulations courses is available on the SC Board website.
   • For the 4 additional ethics hours, these are at the licensee’s discretion; courses categorized as "behavioral ethics" or "regulatory ethics" and meet the Board's other CPE program requirements would be acceptable.
• December 5, 2012: Note from the SC Board: If you complete(d) an ethics course between May 25, 2012 and December 31, 2012, you may use those hours toward the 2013 ethics requirement. This only applies to 2013 which is the first year of the first 3-year period of the requirement. If you decide to use ethics hours earned in 2012 toward the 2013 ethics requirement, DO NOT include them in your 2012 report or totals. Remember these ethics hours must be earned between 5/25/12 and 12/31/12. Contact the Board for more information.
  • Note from CeriFi CPEdge: If you wish to apply ethics credits earned between May 25, 2012 and December 31, 2012 (that you may have earned that are in excess of your 2012 annual requirement) on your 2013 SC status report, you have two options:
    1. If the ethics course/activity is already present on your 2012 status report, edit the date of the activity to 1/1/2013 (and update the title of the course by adding "earned on Month, Day, 2012" which reflects the ACTUAL completion date between 5/25/2012 and 12/31/2012).
    2. If the ethics course/activity has not yet been added to your 2012 status report, hold off and don't add the activity until CeriFi CPEdge generates your 2013 SC status report on January 1, 2013. When adding the ethics course, update its title by adding "earned on Month, Day, 2012" which reflects the ACTUAL completion date between 5/25/2012 and 12/31/2012.
  • Ensure that you have not double counted any credits in 2012 and 2013, and that because of any adjustment, you have not left a deficit in 2012. Ethics credits earned prior to May 25, 2012 cannot be used toward the 2013 ethics requirement.

How the reporting cycle is structured.

Annual, calendar year (i.e., January 1 - December 31).

Refer to "Reporting Method" below.

When a reporting cycle begins.

January 1.

How completed credits are reported to the regulator.

Effective for calendar year 2011: The Board has gone back to a yearly renewal cycle until otherwise notified. Subsequent renewals will be on or before January 31st of every year. CPE will be reported annually by completing a CPE report and submitting all Certificates of Attendance/Completion associated with the report to the Board office on or before January 31st of each year.

Effective January 1, 2009 through December 31, 2011: LLR (South Carolina Department of Labor, Licensing and Regulation), effective with the 2009 Renewals, implemented a 2-year license renewal cycle. When licensees renew their licenses, they report CPE for two calendar years.

Renewal notices are mailed as a courtesy in October/November prior to the renewal.

Effective May 25, 2007: Licensees are responsible for accurate reporting of the appropriate number of CPE hours earned and should retain appropriate documentation in their files for five (5) years.

Prior to May 25, 2007: Evidence to support fulfillment of the requirements must be retained by the licensee for at least three (3) years from the due date of the continuing professional education report or the date filed, whichever is later.

The renewal or reporting deadline.

Effective January 1, 2011: The SC Board is changing to annual renewals and reporting of CPE. On January 31, 2012, the 2011 CPE reports are due, and every year thereafter. The next renewal is on January 31, 2013, when the 2012 CPE reports are due.

Effective January 1, 2009 through December 31, 2010: January 31, every odd year, starting in 2011 and every two years following.

Prior to January 1, 2009: January 1.

→ Get monthly reminders before this deadline

What happens if the requirement is not met.

After notice and hearing pursuant to the Administrative Procedures Act, the board may revoke, suspend, refuse to renew, reprimand, censure, or limit the scope of practice of a licensee and impose an administrative fine not exceeding ten thousand dollars per violation. The board also may place a licensee on probation, require a peer review as the board may specify, or require satisfactory completion of a continuing professional education program as the board may specify, all with or without terms, conditions, and limitations, for failure to comply with established professional standards, including standards set by federal or state law or regulation.

Effective May 25, 2007: Any licensee whose license is not active for any reason must return his or her certificate to the Board.

Prior to May 25, 2007: [Repealed] Failure to complete the continuing professional education requirements by December 31 shall cause the imposition of a penalty of fifty ($50.00) dollars, which the Board, in its discretion, may waive for just cause.

• Failure to submit the report of continuing professional education, as set forth in Section 1-17F(1) above, by the last day of February of each year shall cause the imposition of a penalty for late filing in the amount of fifty ($50.00) dollars for each month, or fraction thereof, that the report is delinquent up to a maximum late filing penalty of two hundred fifty ($250.00) dollars. The Board, in its discretion, may waive the penalty for just cause.
• In the event a licensee has not filed an acceptable continuing education report by July 1, he shall be notified by certified mail to his last known address that his Certificate of Registration or his license for the period beginning July 1 cannot be renewed.

Reduced or prorated requirements for a first renewal.

A person who obtains a certificate of registration or license for the first time shall complete at least forty (40) hours of acceptable CPE during the calendar year following the year in which the original certificate or license was obtained. There is no provision for carry-over from a year in which CPE was not required.

Ethics: New South Carolina licensees (who have never been licensed in another state) will be exempt from the Ethics CPE during the three-year period in which they are licensed. This is due to the Ethics requirement to be licensed.

• Example: If licensed on October 2, 2014, the licensee is exempt from the ethics requirement for the 3-year period of January 1, 2013 - December 31, 2015. The first time ethics is due for this individual is the January 1, 2016 - December 31, 2018 period.

Rules for professionals licensed elsewhere.

Effective May 25, 2007: The Board may accept a compliance report from another jurisdiction if the requirement is substantially equivalent to SC requirements.

Ethics: If you are a South Carolina licensee, but your principal place of business is outside of South Carolina, you may use the ethics course for that state - if that state requires an ethics course – to fulfill the South Carolina requirement. However, if a South Carolina CPA does not hold an active license in the state of his/her principal place of business, the CPA must comply with South Carolina's ethics requirement.

Prior to May 25, 2007: If the applicant for re--licensing is a non--resident of South Carolina and is required to submit similar information to the Accountancy Board of his or her home state, the Board, if it determines the continuing professional education requirements of the home state are substantially equivalent to those of South Carolina, may accept a statement of compliance with home state requirements, signed under penalty of perjury, in lieu of the full South Carolina report.

Who may be excused from all or part of this requirement.

"Emeritus" status. A licensee who is retired and does not perform or offer to perform for compensation one or more kinds of services involving the use of accounting or auditing skills, including issuance of reports on financial statements or of one or more kinds of management advisory, financial advisory, or consulting services or the preparation of tax returns or the furnishing of advice on tax matters, may apply to the board for permission to place the word "Emeritus" adjacent to the licensee's "Certified Public Accountant" title or "Public Accountant" title on any document or device on which the "Certified Public Accountant" or "Public Accountant" title appears.

1. A license in "emeritus" status must be renewed annually with no fee required. A license in "emeritus" status may not be reinstated as an active license.
2. A licensee holding a license in "emeritus" status may apply for licensure under Section 40-2-35 ("Requirements for license to practice; fulfilling education, examinations and experience requirements") as if the licensee was a new applicant and never sat for the exam.

Reinstatement of lapsed licenses. A certified public accountant or public accountant whose license has lapsed or has been inactive for:

1. fewer than three years, the license may be reinstated by applying to the board, submitting proof of completing forty continuing education units for each year the license has lapsed or has been inactive, and paying the reinstatement fee;
2. three or more years, the license may be reinstated upon completion of six months of additional experience, and one hundred and twenty hours of continuing education;
3. an indefinite period and has active status outside of this State may reinstate the license by submitting an application under Section 40-2-240 ("Licensing of persons licensed in another state").

Prior to May 25, 2007: [Repealed] The continuing professional education requirement may be waived in individual cases upon application to and approval by the Board:

1. the licensee is not engaged in the practice of public accountancy within the State to any degree and does not perform for compensation any services normally performed by Certified Public Accountants, Public Accountants, or Accounting Practitioners (including preparation of tax returns) whether or not a license is required to perform such services; or
2. the licensee has attained the age of seventy-two (72) years; or
3. the licensee has been prevented from compliance because of illness or mental or physical disability as certified by a medical doctor; or
4. other good cause exists.

Prior to May 25, 2007: [Repealed] Any waiver granted because the licensee is not engaged in the public practice of accounting shall be rescinded at such time as a licensee re-enters the practice of public accountancy in this State. Upon re-entry to practice, the licensee shall make a written application to the Board and provide proof that he has obtained forty (40) hours of continuing professional education for each year that waiver was granted, not to exceed a total of one hundred twenty (120) hours The hours submitted to the Board shall include not more than twenty (20%) percent in personal development courses.

Whether unused credits can apply to the next period.

Effective June 25, 2010: Self study credits are not available for carry-over credit.

When a licensee completes more than the required number of hours of CPE in any calendar year, the extra hours, not in excess of twenty (20) hours, may be carried forward and treated as hours earned in the following year. No carry over credit is allowed for Personal Development.

Personal development subjects that exceed twenty (20%) percent of the required hours shall not be available for carry-over credit.

There is no provision for carry-over from a year in which CPE was not required.

→ CE Tracking calculates carryover for you

Rule changes the regulator has finalized, with effective dates.

Refer to the specific sections above for more details on any of the items noted below.

Breakdown of Specific Requirements:

Effective May 25, 2012: Beginning with the CPE period beginning January 1, 2013: Of the required hours over a three (3) year period, six (6) of the hours must be in ethics, and at least two (2) of these hours must be in South Carolina Rules and Regulations.

Methods of Approval of CE Activities:

Effective May 25, 2012: Only South Carolina statute and regulation ethics courses, seminars, workshops, classes, etc., must be approved by the South Carolina Board of Accountancy (refer to "Standards of Approval of CE Activities" above).

Effective May 27, 2011: The SC Board has adopted NASBA's 23 Subject Matter Areas for CPE. Refer to the NASBA web site for descriptions of the subject areas.

• NOTE: February 21, 2012: CeriFi CPEdge has confirmed with the SC Board that this rule is retroactive to include the CPE reporting period of calendar year 2011.

General Characteristics of Accredited Education:
Effective June 25, 2010: No more than ten (10) hours of CPE can be earned in a calendar day.

• NOTE: October 2010: This regulation does not apply to days prior to June 25, 2010. CeriFi CPEdge has confirmed some additional guidance provided by the SC Board:
  • If a licensee takes a self-study course that lists the total hours as being over 10 hours, the SC Board will allow hours as one course taken over a period of time. Licensees need to submit electronically (if taken on-line) or send in (if not taken on-line) their completed self-study courses as soon as they are finished so that the sponsor can generate a certificate of completion.
  • Live learning events 'reported' over 10 hours may be allowed if the certificate of attendance and agenda indicate that the CPE hours were earned over multiple days. For any event on or after June 25, 2010, CPE earned may not 'exceed' 10 hours per day during the dates that the course(s) took place. Licensees should retain copies of the agenda and certificate of completion that show when the course(s) began and ended each day.

Effective June 25, 2010: When a meal is scheduled during the educational period, no credit will be allowed unless the schedule provides for fifty (50) minutes of instruction after completion of the meal.

Credit for Teaching and Repeat Credit:
Effective June 25, 2010: Teachers of university and college undergraduate and graduate credit courses shall be granted credit at the rate of ten (10) hours for each three (3) semester hour (or prorated equivalent) course taught. Credit shall not be granted for accounting principles, basic financial accounting, basic managerial accounting or any other introductory accounting course, either undergraduate or graduate. Credit shall not be granted for repetitious presentations within a two (2) year period. Credit for teaching university, college, and graduate credit courses shall be limited to twenty-five (25%) percent of the required hours for a reporting period.

Credit for Self-Study Education
Effective June 25, 2010: Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs. Self study credits are not available for carry-over credit.

Reporting Date:
Effective January 1, 2009: January 31, every odd year, starting in 2011 and every two years following.

Reporting Method:
Effective January 1, 2009: 2-year license application for renewal.

Effective January 1, 2009: LLR (South Carolina Department of Labor, Licensing and Regulation), effective with the 2009 Renewals, implemented a 2-year license renewal cycle. When licensees renew their licenses in the next renewal period, they will report CPE for two calendar years.

Reporting Method:

Effective for calendar year 2011: The Board has returned to a yearly renewal cycle until otherwise notified. Subsequent renewals will be on or before January 31st of every year. CPE will be reported annually by completing a CPE report and submitting all Certificates of Attendance/Completion associated with the report to the Board office on or before January 31st of each year.

Effective May 25, 2007: Licensees are responsible for accurate reporting of the appropriate number of CPE hours earned and should retain appropriate documentation in their files for five (5) years.

Requirements for Non-residents:
Effective May 25, 2007: The Board may accept a compliance report from another jurisdiction if the requirement is substantially equivalent to SC requirements.

Enforcement:
Effective May 25, 2007: Any licensee whose license is not active for any reason must return his or her certificate to the Board.

General Characteristics of Accredited Education:
Effective May 25, 2007: Licensees are responsible for compliance with all applicable CPE requirements and should claim CPE hours only for CPE programs when the CPE program sponsors have complied with the requirements set out in these regulations.

Effective May 25, 2007: One (1) hour of credit shall be granted for each fifty (50) minutes of actual instructional contact time. One-half CPE credit increments (equal to 25 minutes) are permitted after the first one (1) hour credit has been earned in a given learning activity. Partial hours will be rounded down to the nearest half (1/2) hour.

Effective May 25, 2007: While CPE sponsors determine the number of hours, licensees who participate in only part of a program should claim CPE credit only for the portion they attended or completed.

Credit for Introductions / Welcoming Remarks:
Effective May 25, 2007: Not specified.

Credit for Teaching and Repeat Credit:
Effective May 25, 2007: For repeat presentations, CPE can be claimed only if it can be demonstrated that the learning activity content was substantially changed and such change required additional study or research.

Effective May 25, 2007: Teaching graduate level accounting courses in an accredited Accounting program qualifies for and is limited to eight (8) hours per calendar year.

Credit for University / College Credit:
For accredited university or college courses that have been successfully completed for credit:

• Effective May 25, 2007: A copy of the grade report is to be submitted.

For accredited university or college non-credit courses:

• Effective May 25, 2007: A certificate of attendance issued by the university or college is to be submitted.

Credit for Self-Study Education:
Effective May 25, 2007: In order for self-study hours to qualify, a licensee must submit a certificate of completion supplied by the program sponsor after completion of an examination. Only self-study courses registered under Quality Assurance Service (QAS) of NASBA will qualify.

All of the required CPE may be obtained using self-study courses. The certificate of completion must include the following:

1. name and address of sponsor,
2. participant's name,
3. course title,
4. course field of study,
5. date of completion,
6. amount of CPE hours recommended, and
7. show the registration QAS sponsor number.

Other Special Rules:
Effective May 25, 2007: Participation in positive enforcement reviews assigned by the Board and service on a peer review acceptance body qualifying under Regulation 1-09 ("Peer Review") qualifies for and is limited to sixteen (16) hours credit per year for time actually spent on duties.

Effective May 25, 2007: Only the portions of committee or staff meetings that are designed as programs of learning and comply with these regulations qualify for CPE.

Standards of Approval of CE Activities:
Effective May 25, 2007: CPE sponsors are expected to present learning activities that comply with course descriptions and objectives.

Effective May 25, 2007: At the beginning of the CPE course, the sponsor should read the following statement or a statement very similar, "It is the responsibility of the licensee to be accountable for the hours earned during the CPE course. The licensee should not engage in any other activities that would denigrate the learning objective of the course to the licensee or others. If the other activity is unavoidable, then that time should be subtracted from the overall CPE credit."

Effective May 25, 2007: The Board shall not accept any program of learning that does not offer written documentation showing that the work has actually been accomplished.

Certificates of Attendance:
Effective May 25, 2007: CPE self-study programs shall qualify, provided the course has been approved by QAS. The sponsor of self-study courses must provide the licensee with a certificate of completion containing the information:

1. name and address of sponsor,
2. participant's name,
3. course title,
4. course field of study,
5. date of completion,
6. amount of CPE hours recommended, and
7. show the registration QAS sponsor number.

Effective May 25, 2007: For Courses Attended, CPE course must contribute directly to the professional competence of a licensee, and the sponsor must provide the participant with a certificate of attendance at the end of the session.

Course Evaluations:
Effective May 25, 2007: CPE sponsors must employ an effective means for evaluating learning activity quality with respect to content and presentation, as well as provide a mechanism for participants to assess whether learning objectives were met.

Summary Reports for Individual Activities:
Effective May 25, 2007: Records showing compliance with this section are preserved and maintained by the sponsor for a period of at least five (5) years from the date of presentation of the program.