South Carolina Board of Accountancy · S.C. Code Ann. Regs. 1-08
South Carolina CPAs must complete 40 hours of applicable continuing professional education in each calendar year, including at least 2 hours in ethics. The ethics hours are counted within the 40-hour total rather than added to it. There are no subject-area requirements beyond ethics.
Two changes matter. In June 2022 the Board stopped requiring a South Carolina-specific ethics course, so any qualifying behavioral or regulatory ethics course now satisfies the requirement. And beginning with the 2025 calendar year, licensees submit CPE documentation through the NASBA CPE Audit Service.
One square equals one CPE hour in the calendar year.
| Total CPE hours | 40 hours per calendar year |
|---|---|
| Reporting period | January 1 to December 31, annually |
| CPE completion deadline | December 31 |
| License renewal deadline | February 1 at 11:59 p.m., annually |
| Reporting method | Through the NASBA CPE Audit Service, beginning with the 2025 calendar year |
| Ethics requirement | 2 of the required 40 hours must be in ethics for each annual reporting period. Applies to CPA Retired licensees as well. |
| State-specific ethics | Not required. Effective with calendar year 2022, the Board ceased requiring a specific South Carolina ethics course. |
| Subject minimums | None. NASBA-approved fields of study are accepted. |
| Carryover | Up to 20 hours per year. CPA Retired licensees may carry over only 10. Carried hours cannot meet the annual 2-hour ethics requirement. |
| Daily maximum | 12 CPE hours in a single calendar day |
| Nano learning cap | 4 hours |
| Webinars | Count as live CPE when interactive and otherwise compliant with South Carolina regulations |
| Instruction | Credit equals two times presentation, with no credit for preparation. Repeat instruction only if the material is substantially changed. University teaching capped at 25% of total hours, with no credit for introductory-level courses. |
| Meals | Breakfast, lunch, and dinner meetings are not accepted unless they include 50 minutes or more of continuous instruction after the meal |
| Record retention | Five years |
Assuming carried-over hours can cover ethics. South Carolina allows up to 20 excess hours to roll into the following year, but carried hours cannot be used to meet the annual two-hour ethics requirement. That means fresh ethics CPE every single year, regardless of how large a surplus you built.
Satisfies the annual two-hour ethics requirement. Since the Board dropped the South Carolina-specific course in 2022, licensees may fulfil the requirement with any behavioral or regulatory ethics course meeting S.C. Code Ann. Regs. 1-08.
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South Carolina puts education and renewal a month apart, and now routes documentation through NASBA rather than the Board directly.
The calendar year is the unit of measurement, with no rolling window.
Any qualifying behavioral or regulatory ethics course. Fresh hours required every year.
Up to 20 excess hours may roll into next year, or 10 for CPA Retired licensees.
Documentation goes through the NASBA CPE Audit Service. The renewal deadline is 11:59 p.m. on February 1.
Licensees are responsible for accurate reporting of hours earned and should keep supporting documents in their files for five years.
Two rule changes have made older guidance unreliable. If you are working from a summary written before 2023, check these.
South Carolina CPAs need 40 hours of applicable CPE each calendar year, including at least 2 hours in ethics.
The ethics hours are included within the 40-hour total, not in addition to it, and there are no subject-area content requirements beyond ethics.
The South Carolina CPE reporting period is the calendar year, January 1 to December 31.
The license renewal deadline falls separately, at 11:59 p.m. on February 1, giving a month to report the completed year.
No. Effective with calendar year 2022, the Board ceased requiring a specific South Carolina ethics course.
In June 2022 the Board voted to drop it. Licensees may now fulfil the annual two-hour requirement with any behavioral or regulatory ethics course that meets S.C. Code Ann. Regs. 1-08.
Through the NASBA CPE Audit Service, beginning with the 2025 calendar year.
The Board's CPE page defines the 2025 calendar year as January 1 through December 31, with documentation to be reported by February 1, 2026.
Yes. Licensees may carry over up to 20 hours of CPE each year. Licensees in Retired status may carry over only 10.
The retired-status limit is set out in S.C. Code Ann. § 40-2-275.
No. Carried-over CPE hours cannot be used to meet the yearly two-hour ethics requirement.
This means fresh ethics CPE is required in every reporting year, however large a surplus you have accumulated.
Yes. The annual two-hour ethics requirement also applies to CPA Retired licensees.
Retired licensees are also subject to the reduced 10-hour carryover limit.
Yes. No more than 12 credit hours of CPE may be earned in a single calendar day.
The cap was raised from 10 hours to 12.
Yes, provided the webinar is interactive and meets the requirements of the South Carolina regulations.
Non-interactive formats do not qualify as live CPE.
Yes. All hours may be completed through self-study from approved providers.
South Carolina is one of the states that requires self-study CPE to be earned through the National Registry of CPE Sponsors. Nano learning is accepted up to 4 hours.
Credit equals two times presentation time, with no credit for preparation.
Repeat instruction of the same course is accepted only if the material is substantially changed. University or college instruction earns 10 hours per three semester hours taught and is capped at 25% of total hours, with no credit for introductory-level courses. A university or college course taken earns 15 CPE hours per semester hour.
Only if they include 50 minutes or more of continuous instruction after the meal is completed.
Breakfast, lunch, and dinner meetings are otherwise not accepted.
New licensees are not required to report continuing professional education for the year in which the initial license was obtained.
The full 40-hour annual requirement applies from the following calendar year.
Five years. Licensees are responsible for accurate reporting of the appropriate number of CPE hours earned and should retain documentation in their files.
Using the CPA title while a license is lapsed subjects a licensee to additional penalties and disciplinary action by the Board.
| Agency | South Carolina Board of Accountancy, Department of Labor, Licensing and Regulation |
|---|---|
| Address | 110 Centerview Drive, Columbia, SC 29210 |
| Mailing address | P.O. Box 11329, Columbia, SC 29211 |
| Phone | (803) 896-4770 |
| Website | llr.sc.gov/acct |
| CPE FAQs | Board of Accountancy FAQs |
| State association | SCACPA — CPE policies |
This page summarizes South Carolina CPE rules for general informational purposes and is reviewed against the South Carolina Board of Accountancy's published guidance, including the 2022 change removing the South Carolina-specific ethics course. Rules change. Confirm your specific obligations with the Board before relying on any summary, including this one. Last reviewed August 2026 by CPE Solutions, LLC dba Professionals Publishing Group, NASBA Registry ID #111907.
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