South Carolina CPA CPE Requirements

License Renewal: December 31^st

Reporting Period: January 1^st – December 31^st annually

CPE Documentation: Visit the South Carolina Board of Accountancy to apply for a license and more.

Credit Limitations:

• Instruction University/College: 25% of total hours can be used towards instructor credits for teaching college, university and graduate level courses. None counted for introductory level courses.
• Breakfast/Lunch/Dinner Meetings: 50 minutes or more of continuous instruction after completion of meal will only permit these meetings to be counted towards hours.
• Peer Review: 16 hours limitation for participation in positive enforcement reviews assigned by Board and service on a qualifying peer review body.
• Personal Development: Limited to 20% of total hours.
• Published Materials: Limited to 25% of total hours.
• Self-Study: Limited to 50% of total hours. Hours must be QAS approved.

Credit Calculations: Measured on a 50 minute hour.

• Instruction: Credit equal to 2x presentation. Preparation will not count towards credits. Repeat instruction will only count if there is proof of substantial change in the material.
• Instruction University/College: Credit is equivalent to 10 hours per 3 semester hours. Repeat material counts if it has been repeated more than two years later.
• University/College: Breakdown as follows:
  • One semester hour equates to 15 CPE hours
  • One quarter hour equates to 10 CPE hours
  • Non Credit Courses, each classroom hour equates to a qualifying hour.
• Partial Credit: Half credits accepted after the first hour.

Hour Requirements: 40 hours

• Ethics Requirement: 6 hours required every three years on fixed years (2015, 2018, 2021, 2024, etc)
• No more than 10 CPE hours can be earned in a calendar day.

Carryover Policy: 20 credit hours maximum may be carried over from one period to the next UNLESS they are credits earned from published materials, self-study, university/college courses, peer review or personal development.