Last reviewed 2026-07-16. Plain-language summary, not legal advice — always confirm the current rules with the South Carolina Board of Accountancy.
How much CPE does a South Carolina CPA need?
40/yr. Here is what South Carolina CPAs should know for renewal:
- Total hours: 40/yr
- Reporting cycle: 1 year (annual)
- Annual minimum: 40
- Ethics: 2 hrs ethics each year (general)
- Renewal timing: CPE by Dec 31; renew by Feb 1
- Other key rules: Up to 20 hrs carryover (not ethics).
Tip: South Carolina accepts general professional ethics from a NASBA-registered sponsor. Keep your certificates and records after each course.
Who this applies to
Licensed CPAs renewing in South Carolina. Newly licensed CPAs often have a prorated or waived first cycle — check your renewal notice.
How CPE Options helps
CPE Options is mobile-first self-study built for busy accountants: take courses on any device, pass the exam, and download your certificate the same day. Our free Compliance Manager maps every credit you earn to South Carolina’s requirement — total hours, ethics, and your deadline — and flags what’s still missing.
Source: https://llr.sc.gov/acct/faq.aspx
