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South Carolina CPE Requirements


South Carolina CPE Requirements


BOARD INFORMATION FOR REFERRALS:

South Carolina Board of Accountancy
110 Centerview Drive
Suite 104
PO Box 11329
Columbia, SC 29211-1329
Phone: (803) 896-4770
Fax: (803) 896-4554
Website: https://llr.sc.gov/acct/

DO PES COURSES QUALIFY FOR CPE IN THE STATE OF SOUTH CAROLINA? YES!

The board requires that all self-study courses must be taken from sponsors approved as a NASBA QAS provider. Professional Education Services, LP (PES) is registered with NASBA QAS (#103592) on the National Registry of CPE sponsors and has issued credits in the state of South Carolina without any problems.

LICENSE RENEWAL INFORMATION:

  • 40 hours each year.
  • Maximum 8 hours in personal development subjects.
  • Maximum of 20 hours / year via self-study.
  • Maximum of 10 hours issued for any one day.
  • Special note regarding the 10 hour/day limitation: in regard to this limitation as it relates to self-study courses the Board has stated the following:
    - If it is one, single course that is submitted for credit on one day, it is okay if it is more than 10 hours and can be up to the 20 hour limit (example a 16 hour course completed and submitted on one day, can be reported for all 16 hours and is not subject to the 10 hour/day limitation) however;
    - If you take two self-study courses that total more than 10 hours, you should not submit them on the same day as the completion date needs to be different. For example, you take a 12 hour course and an 8 hour course - if submitted on the same day, you could only report the 12 hour course. However, if submitted on different days, you could report the 12 hour course for the one day and the 8 hour course for the other day up to the 20 maximum self-study hours per year.
    - Please feel free to contact PES Customer Service for clarification.
  • ETHICS REQUIREMENT: The requirement is that over every three year period (currently: 1/1/2019 to 12/31/2021) the licensees must show 6 hours of ethics, and at least two of those hours must be related specifically to South Carolina Rules and Regulations. The 2 hours of rules and regulations must be specifically reviewed and approved by the Board, and the additional 4 hours can be in a general ethics course. PES course 4945: South Carolina Ethics, Rules and Regulations will fulfill this specific SC Board of Accountancy requirement for 2 hours of rules and regulations. You can then take any of our general ethics courses for the 4 additional ethics hours needed. We recommend PES general ethics courses 4040, 4205 or 4325

LICENSE EXPIRATION INFORMATION:

  • 1/31 Annually

CPE COMPLETION DUE BY:

  • Completed by 12/31 and reported by 1/31

SELF STUDY CREDIT HOURS:

Credits granted for PES courses are based on the AICPA and NASBA (National Association of State Boards of Accountancy) statement of standards which grant 1 CPE credit for every 50-minutes of study time. South Carolina recognizes the same credit measurement.

MAXIMUM ALLOWABLE SELF STUDY CREDITS: 50% (20 hours per year)
ACCEPTABLE AREAS OF STUDY:

The original 23 acceptable areas of study as listed by NASBA (now that NASBA has changed to 20 areas, those areas are acceptable).

NASBA FIELD OF STUDY SYNOPSIS: All of the NASBA fields of study are acceptable for SC CPE, therefore all fields of study on PES certificates can be reported to the SC Board.

If you have any questions regarding your CPE requirements, please call PES at 1-800-990-2731 or your State board. PLEASE NOTE: Since state board regulations are constantly changing, the information contained here is deemed reliable however it is not guaranteed. We encourage you to contact your state board to answer any questions and confirm or clarify any requirements listed here. Information updated 08.04.2021.