Date of Last Revision:    05/13/2025

License Renewal Date
1/31 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
40 hours

Ethics Requirement
2 hours annually

Other Subject Area Requirements
None

Program Type Limitations

• Authored Published Materials: Limited to 10 credits per reporting period.
• CPE Technical Reviewer: Not Accepted
• Instructed College/University: Limited to 10 credits per reporting period. Not accepted if introductory (basic) level.
• Practice Review: Limited to 16 credits per reporting period.
• Self Study:  Only courses from providers approved for Self-Study under Quality Assurance Services (QAS) with the NASBA National Registry of CPE sponsors are accepted.
• Technical Meetings: Limited to 16 credits per reporting period.

Delivery Method Limitations

• Blended Learning: Not Accepted
• Nano Learning: Limited to 4 credits per reporting period

Credit Limitations

• Instruction: Credit is equal to 2x presentation. No credit for preparation. Repeat instruction of the same course is only accepted if material is substantially changed.
• Instruction University/College: Credit is equal to 10 hours per 3 semester hours (or prorated equivalent) taught. Repeat instruction of a university/college course is only accepted if repeated more than 2 years later.
• Partial Credit: One tenth (.2) credits are accepted after first hour.
• University/College: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours.

Other State Policies

• Carryover: Excess credit hours, not exceeding 20, may be applied as if completed during the immediately preceding calendar year.

NOTE: No carryover is allowed from a year in which continuing professional education was not required.

• Daily Maximum: No more than 12 hours of CPE can be earned in a calendar day.
• CPE Reciprocity: Out-of-state CPAs may meet South Carolina's CPE requirements by meeting CPE requirements of their Principal Place of Business. The principal place of business must have an ethics requirement.

View South Carolina Board of Accountancy Contact Information