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.


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 Electronically delivered transcripts must be submitted directly from the institution(s).
  • Photocopies of transcripts