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South Carolina CPA Requirements | Yaeger CPA Review

South Carolina Exam Requirements

Eligibility for Examination

As a first-time applicant, you must:

  • Have a Social Security Number or have a Lawful Permanent Resident Number (Green Card) assigned to you prior to submitting an application; AND
  • Meet the following:
    • have attended a regionally accredited college or university approved by the Board; and
    • have completed a minimum of 120 semester hours credit, which must include:
    1. at least 24 semester hours of accounting in courses that are applicable to a baccalaureate, master’s, or doctoral degree and which cover:
      • financial accounting,
      • managerial accounting,
      • U.S. taxation,
      • auditing;
    2. at least 24 semester hours of business courses that are applicable to a baccalaureate, master’s, or doctoral degree and which may include:
      • economics,
      • finance,
      • business law,
      • management,
      • computer science,
      • marketing, and accounting hours not counted in item (1).

Note: Licensure education requirements are different than for the examination. See the board’s website for additional information regarding the licensure education requirements.

All educational documents, including educational transcripts and foreign evaluations with foreign transcripts, are required to be submitted to CPA Examination Services. You may submit these documents separately or included with the first-time application.All education requirements must be met at the time of application.

Transcripts

If you who have completed the educational requirement at the time of application:

  • You must submit an official transcript from each school you attended. Transfer credits are not acceptable; you must submit a transcript from each institution.
  • Official transcripts are those that have been issued by the institution’s Registrar’s Office and include the Registrar’s official seal.
  • The degree you have earned must be posted on your official transcript.
  • Transcripts may be submitted electronically provided they are official. Some schools do not offer this service. Contact your Registrar’s office for additional information. If an email address is required for electronic delivery, use etranscript@nasba.org. Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts are not official and cannot be accepted.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • Please Note: If you have not yet applied when you submit your transcripts, your education documents will be kept on file for one year. After that time, the documents will be destroyed, and you will need to resubmit new education documents when you apply.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.

If you have completed educational requirements at institutions outside the U.S., you must:

  • have your educational credentials evaluated by NASBA International Evaluation Services.
  • obtain the form to request this service from the evaluation service agency,
  • submit a translated copy of each international transcript used for the evaluation,
  • require the agency to evaluate as follows:
    • An equivalency summary that indicates the analogous academic degrees in the U.S. you hold;
    • A credential analysis that specifies:
      • The name of the country;
      • The degree awarded;
      • The year the degree was awarded; and
      • The entity that awarded the degree;
    • A course-by-course listing; and
    • A course credit analysis that includes:
      • Total credits earned toward the degree as stated on transcripts submitted;
      • Total accounting credits earned; and
      • Total business credits earned.
  • Completed original evaluations must be received by CPAES directly from the evaluation service at the time of application. Photocopies are not acceptable.
  • If required documentation is not received within 45 days of the submission date of your application, your application will be marked as incomplete and will not be processed further. Failure to submit all required supporting documents will result in the denial of your application, forfeiture of your application fee, and the secure destruction of all documents submitted.
  • A copy of the international transcript must be included with the report sent to NASBA for each individual evaluation from the evaluation service. The application will be considered incomplete without these documents and the processing of the application will not move forward until transcripts are provided.
  • Please Note: If you have not yet applied, education documents received will be kept on file for one year. After that time, these documents will be destroyed, and you will need to resubmit new education documents at the time of application.
  • If you completed courses at a campus located outside the U.S. for a school located in the U.S., the official transcript must be issued by the registrar from the U.S. campus. Transcripts issued by the registrar for the campus located outside the U.S. will not be accepted.
  • Education requirements must be met through academic coursework completed at an accredited institution. Professional training is not acceptable toward these requirements. Coursework completed as part of a Chartered Accountant or similar program is considered professional training and is, therefore, not accepted toward the education requirements for the U.S. Uniform CPA Examination.

Course Requirements

  • Commercial CPA review courses are not acceptable.
  • Correspondence and online courses are acceptable when you receive credit for the courses at a regionally accredited university. These courses must appear on an official transcript.
  • CPA Review Courses and/or commercial review courses are not acceptable.
  • Course descriptions of all accounting and business courses taken at academic institutions outside South Carolina not clearly identified by titles, are required.

Residency

You are not required to be a resident of South Carolina in order to qualify for South Carolina candidacy.

The South Carolina Board allows candidates to test outside the United States, but to be eligible to take the exam as a candidate of South Carolina, you must have either a Social Security Number or Resident Alien Number. Also, the Board does not license people in foreign countries.

Fees

All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.

You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.

Application fee$135.00

Examination Fees

Auditing and Attestation (AUD)$193.45
Business Environment and Concepts (BEC)$193.45
Financial Accounting and Reporting (FAR)$193.45
Regulation (REG)$193.45

Registration Fees

4 examination sections$105.00
3 examination sections$90.00
2 examination sections$75.00
1 examination section$60.00

 

Refund Policy

There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.