South Carolina offers excellent opportunities for CPAs, with accountants earning a median annual salary of $73,180 and strong job growth projected through 2034.
South Carolina’s thriving tourism industry, from the beaches of Hilton Head to Charleston’s historic charm, creates diverse opportunities for Certified Public Accountants. Whether you’re drawn to public accounting, corporate finance, or government roles, becoming a CPA in the Palmetto State opens doors to a rewarding career in a growing field.
According to the Bureau of Labor Statistics, South Carolina employs over 15,250 accountants and auditors, with projected job growth of 12 percent through 2034—much faster than the national average. This growth translates to approximately 1,920 annual job openings, combining newly created positions and replacement needs.
This comprehensive guide outlines the six essential steps to becoming a licensed CPA in South Carolina, from education requirements through ongoing professional development.
Step 1: Complete Your Education Requirements
The South Carolina Board of Accountancy requires all CPA candidates to complete 150 semester hours of college education, including a bachelor’s degree from an accredited institution. This represents 30 credit hours beyond the typical 120-hour bachelor’s degree.
Education Pathway Options
Accreditation Requirements
Your degree must come from an institution accredited by one of these recognized agencies:
- Southern Association of Colleges and Schools Commission on Colleges
- Middle States Commission on Higher Education
- New England Commission of Higher Education
- Higher Learning Commission
- Northwest Commission on Colleges and Universities
- WASC Senior College and University Commission
- Association to Advance Collegiate Schools of Business
International Students: If you earned your degree outside the United States, you must have your credentials evaluated by NASBA International Evaluation Services.
Specific Coursework Requirements
The 150 semester hours must include:
Accounting Courses (36 semester hours)
With 24 hours at junior level or above, covering:
- Financial accounting principles and advanced topics
- Managerial accounting and cost accounting
- Auditing principles and procedures
- Taxation for individuals, corporations, and partnerships
- Advanced accounting topics (consolidations, government, nonprofit)
Business Courses (36 semester hours)
Including courses in:
- Economics (macro and microeconomics)
- Business law and legal environment
- Corporate finance and investments
- Computer science and information systems
- Management and organizational behavior
- Business ethics
- Marketing principles
- Statistics and quantitative methods
Step 2: Pass the Uniform CPA Exam
Once you’ve completed 120 semester hours (including 24 hours each of accounting and business courses), you can apply to take the Uniform CPA Exam. The exam consists of four sections, each testing different competencies essential for public accounting practice.
CPA Exam Structure and Content
Application Process
- Apply Online: Submit your application through CPA Examination Services (CPAES)
- Required Documentation:
- Official transcripts sent directly from your institution
- Completed application form
- Application and examination fees
- Disability accommodation requests (if needed)
- Receive Your NTS: NASBA will review your eligibility and issue a Notice to Schedule
- Schedule Your Exam: Book your exam appointment at Prometric testing centers
South Carolina Testing Locations
- Charleston
- Columbia
- Florence
- Greenville
- Rock Hill
Exam Preparation Strategies
Most successful candidates invest 300-400 hours of study time across all four sections. Consider these preparation approaches:
- Commercial Review Courses: Comprehensive programs from providers like Becker, Wiley, or Roger CPA
- Self-Study Materials: Textbooks, practice questions, and online resources
- Study Groups: Collaborative learning with fellow candidates
- University Prep Courses: Many South Carolina universities offer CPA exam preparation courses
For detailed exam information and preparation strategies, visit our comprehensive Uniform CPA Exam guide.
Step 3: Gain Required Professional Experience
South Carolina requires candidates to complete practical work experience under CPA supervision before receiving licensure. This requirement ensures new CPAs have real-world application of their academic knowledge.
Experience Prerequisites
Before beginning your qualifying experience, you must:
- Complete 24 of the required 36 accounting semester hours
- Pass the AICPA Professional Ethics course with a score of 90% or higher
- Include core courses in taxation, auditing, managerial accounting, and financial accounting at the 300 level or above
Experience Options
Method 1: Professional Accounting Experience
Required Competency Areas:
- Financial statement preparation and analysis
- Audit and assurance services
- Tax preparation and planning
- Management advisory services
- Internal controls evaluation
- Regulatory compliance
Method 2: Teaching Experience
Alternative path for academic professionals:
- Duration: Five years of full-time teaching at an accredited institution
- Course Load: Minimum 12 semester hours per academic year
- Subject Limitation: Only accounting courses qualify (not business law, finance, etc.)
- Level Restriction: Fundamental accounting courses limited to two years maximum
Documentation Requirements
Complete the Certificate of Experience Package, including:
- Detailed description of work performed
- Employment dates and hours worked
- Supervising CPA verification and signature
- Out-of-state supervisor licensure verification (if applicable)
Submit completed documentation to:
South Carolina Board of AccountancyP.O. Box 11329
Columbia, SC 29211-1369
Step 4: Obtain Your South Carolina CPA License
After completing education, examination, and experience requirements, you can apply for your South Carolina CPA license. This final step grants you the authority to practice public accounting in the state.
Licensure Checklist
Verify completion of all requirements:
Application Process
- Download Application: Complete the Licensing Application after Exam
- Gather Documentation: Ensure all supporting materials are ready
- Submit Application: Mail everything to the Board address listed above
- Wait for Processing: Allow 4-6 weeks for review and approval
Alternative Licensing Pathways
Interstate Reciprocal License
If you hold a current CPA license from another state, you may qualify for reciprocal licensure. Requirements include:
- License from a state with substantially equivalent requirements
- Four years of professional experience within the past ten years
- 80 hours of continuing education within the past two years
- Completed Reciprocity Application
International Reciprocal License
CPAs licensed in certain countries may qualify through the International Qualification Examination (IQEX). Eligible jurisdictions include:
- Australia (ICAA)
- Canada (CPA Canada)
- Mexico (IMCP)
- Ireland (CAI)
- Hong Kong (HKICPA)
- New Zealand (NZICA)
Contact the Board at (803) 896-4770 for specific application procedures.
Step 5: Understanding CPA Salaries in South Carolina
South Carolina offers competitive compensation for CPAs, with salaries varying by experience level, specialization, and geographic location within the state.
Statewide Salary Overview
Salary by Experience Level
Specialization Impact on Earnings
Certain CPA specializations command premium salaries in South Carolina:
- Forensic Accounting: $80,000-$120,000+
- Financial Planning: $75,000-$110,000+
- Internal Auditing: $70,000-$100,000+
- Tax Specialization: $65,000-$95,000+
- Government Accounting: $60,000-$85,000+
Geographic Variations
Salaries vary across South Carolina’s major metropolitan areas:
- Charleston Metro: Generally 5-10% above state average due to tourism and port activity
- Columbia: State government roles offer competitive benefits and stability
- Greenville-Spartanburg: Manufacturing and corporate presence drive competitive salaries
- Myrtle Beach: Tourism-focused economy with seasonal variations
Step 6: Maintain Your License Through Continuing Education
South Carolina requires all licensed CPAs to complete continuing professional education (CPE) to maintain their licenses and stay current with evolving accounting standards and regulations.
Annual CPE Requirements
Approved CPE Formats
South Carolina accepts various CPE formats to accommodate different learning preferences and schedules:
Traditional Learning Methods
- Professional organization conferences and seminars
- University courses (credit and non-credit)
- Employer-sponsored training programs
- Technical sessions at professional meetings
Self-Study Options
- NASBA-approved Quality Assurance Service (QAS) programs
- Online courses from approved providers
- Webinars and virtual conferences
- Professional publications and research
Contributing to the Profession
- Teaching accounting courses (limited credits)
- Publishing articles or books
- Speaking at professional events
- Serving on standards-setting committees
CPE Credit Calculations
CPE Providers and Resources
Find approved CPE programs through these sources:
- South Carolina Association of CPAs
- American Institute of CPAs
- NASBA’s National Registry of CPE Sponsors
- South Carolina colleges and universities
- Major accounting firms’ training programs
Documentation and Reporting
Maintain detailed records of all CPE activities for at least five years. Required documentation includes:
- Program sponsor name and address
- Course title and detailed description
- Dates of attendance
- Number of CPE hours claimed
- Certificates of completion
- QAS registration number (for self-study)
Report CPE completion annually using the CPE Reporting Form submitted with your license renewal.
Frequently Asked Questions
Can I take the CPA exam before graduating?
Yes, you can take the CPA exam after completing 120 semester hours, including 24 hours each of accounting and business courses. You don’t need to graduate or complete all 150 hours before taking the exam, but you must finish all requirements before receiving your license.
How long does the entire CPA process take in South Carolina?
Typically 4-6 years total: 4 years for a bachelor’s degree, additional time to complete 150 credit hours, CPA exam preparation and testing (3-18 months), and one year of supervised experience. Many candidates complete education and experience requirements simultaneously.
What is the pass rate for the CPA exam in South Carolina?
South Carolina candidates have similar pass rates to national averages: approximately 45-65% per section. The overall cumulative pass rate for all four sections ranges from 20-25% for first-time candidates taking all sections within 18 months.
Can I get CPA experience while working in industry (non-public accounting)?
Yes, South Carolina accepts experience in public accounting, private industry, and government positions. The key requirement is supervision by a licensed CPA who can verify your work involves the required competency areas.
How much does it cost to become a CPA in South Carolina?
Total costs typically range from $15,000-$25,000, including 30 additional credit hours ($3,000-$8,000), CPA exam fees ($1,200-$1,400), review materials ($1,500-$3,000), professional ethics course ($200-$300), and licensing fees ($200-$400).
Do I need to live in South Carolina to get a South Carolina CPA license?
No, you don’t need to be a South Carolina resident to obtain a license. However, you must meet all education, examination, and experience requirements, and comply with South Carolina’s specific regulations and continuing education requirements.
What happens if I don’t complete my CPE requirements?
Failure to complete required CPE can result in license suspension or revocation. South Carolina conducts periodic audits of CPE compliance. If you’re selected for audit and cannot demonstrate completion of required hours, you may face disciplinary action and need to complete additional education to reinstate your license.
Can I transfer my CPA license to another state?
Yes, most states have reciprocal agreements with South Carolina. Requirements vary by state but typically include maintaining your South Carolina license in good standing, meeting experience requirements, and completing that state’s specific education or examination requirements.
Start Your CPA Journey Today
Becoming a CPA in South Carolina opens doors to a rewarding career with strong earning potential and professional growth opportunities. Whether you’re interested in public accounting, corporate finance, government service, or entrepreneurship, the CPA credential provides the foundation for success.
The path requires dedication and planning, but the investment pays dividends throughout your career. With South Carolina’s growing economy and demand for qualified accounting professionals, now is an excellent time to begin your CPA journey.
Consider joining professional organizations like the American Institute of CPAs and the South Carolina Association of CPAs for networking opportunities, continuing education, and career development resources.
Explore specialized career paths such as controller, forensic accountant, or payroll specialist to align your CPA career with your interests and goals.
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
