State CPE Licensing Requirements

South Carolina CPE

Please note: The CPE Information provided in this section relates to CPAs only.
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Accepted:       Yes, South Carolina only accepts QAS approved courses and MasterCPE is a QAS sponsor (#112530).
 
Renewal Date:       1/31/2013 and 1/31 annually thereafter
 
Reporting Period:       1/1 to 12/31 annually; CPE Report due 1/31 for previous calendar year
 
Required Hours:       40 hours per year
 
Ethics Required:       6 hours every 3-year period
 
Subject Rqmts:       None
 
Credit Limits:      
  • A maximum of 20% in personal development per year is allowed.
  • Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs.
  • No more than ten (10) hours of CPE can be earned in a calendar day.
  • 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.
  • The maximum credit for published articles and books is 25% of the total requirement. Credits are self-declared, subject to Board approval.
  • Practice Review is limited to 16 hours per year.
  • University or college courses: Credit courses - each semester hour equals 15 hours CE; each quarter hour equals 10 hours CE; Non-credit courses - each classroom hour will equal 50 minutes credit.
  • Personal Development credits are limited to 8 hours per year.
  • Credit for formal correspondence or other individual study programs is subject to verification by the Board based on the sponsor's recommendation for hours of credit. A self-study program that involves only reading a publication and passing a test is not considered a formal program of learning and would not be acceptable. In addition, the Board has specifically ruled that courses offered by the American Society for Continuing Education and the RIA "Tax Quizzer" courses are not acceptable.
  • Portions of in-firm and inter-firm formal education programs devoted to administrative matters shall not be included for credit.
  • Half credits are allowed after the first hour.
 
Other Policies:       The South Carolina Board will only accept QAS approved self-study programs.
 
Contact Info:       South Carolina Board of Accountancy
110 Centerview Drive-Kingstree Building (29210)
P.O. Box 11329
Columbia, SC 29211-1329
Phone: 803-896-4770
Fax: 803-896-4554
 
Web address:       http://www.llr.state.sc.us/POL/Accountancy/
 

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