CPE requirements for CPAs
South Carolina CPA CPE Requirements
Checked against the NASBA Registry and the South Carolina Board of Accountancy. Published on September 4, 2026 · Last checked September 5, 2026
The short answer
South Carolina CPAs must complete 40 hours every year. The requirement includes 2 hours of ethics every year. All 40 hours may be earned through self-study. The reporting period ends on December 31, every year.
- Total hours
- 40
- every year
- Annual minimum
- 40 hrs
- Ethics
- 2 hrs
- every year · general course qualifies
- Self-study
- No limit
- Period ends
- December 31
- every year
- Carryover
- 20 hrs
How many CPE hours do South Carolina CPAs need?
South Carolina CPAs must complete 40 hours every year.
Reporting period: 1/1 to 12/31 annually.
NASBA Registry wording: 40 hours.
What is the South Carolina ethics CPE requirement?
South Carolina requires 2 hours of ethics every year. A general ethics course qualifies.
Since 2022 South Carolina no longer requires a state-specific ethics course; any behavioral or regulatory ethics course that meets S.C. Code Regs. 1-08 qualifies.
NASBA Registry wording: 2 hours annually.
Does South Carolina limit self-study CPE?
South Carolina places no limit on self-study CPE, so all 40 hours may be earned through self-study courses.
When is South Carolina CPE due?
The reporting period ends on December 31, every year.
License renewal: February 1 annually.
There is no grace period.
Can South Carolina CPAs carry over extra CPE hours?
Up to 20 excess hours may carry over to the next reporting period.
Are there other South Carolina CPE limits?
- Instruction: Credit is equal to 2x presentation. No credit for preparation. Repeat instruction of the same course is only accepted if material is substantially changed.
- Instruction University/College: Credit is equal to 10 hours per 3 semester hours (or prorated equivalent) taught. Repeat instruction of a university/college course is only accepted if repeated more than 2 years later.
- Partial Credit: One tenth (.2) credits are accepted after first hour.
- University/College: 1 semester hour equals 15 CPE hours; 1 quarter hour equals 10 CPE hours.
What other South Carolina CPE policies apply?
- Carryover: Excess credit hours, not exceeding 20, may be applied as if completed during the immediately preceding calendar year.
- NOTE: No carryover is allowed from a year in which continuing professional education was not required.
- Daily Maximum: No more than 12 hours of CPE can be earned in a calendar day.
- CPE Reciprocity: Out-of-state CPAs may meet South Carolina's CPE requirements by meeting CPE requirements of their Principal Place of Business. The principal place of business must have an ethics requirement.
Does Pacific CPE count toward South Carolina CPE?
Pacific CPE is a sponsor on the NASBA National Registry of CPE Sponsors (Sponsor #143718), delivering QAS self-study courses. South Carolina accepts self-study for all 40 hours, so the whole requirement can be met with Pacific CPE courses.
A general ethics course satisfies South Carolina's 2-hour ethics requirement. Pacific CPE's ethics courses include Frivolous Tax Arguments and Scams, Ethics and Integrity for Industry CPAs, Fraud Prevention and Management Misconduct.
Sources
- NASBA Registry: South Carolina CPE requirements · revised 05/13/2025
- South Carolina Board of Accountancy: CPE requirements · the board's own page
- South Carolina Board of Accountancy website
Every figure on this page was checked against the NASBA Registry summary for South Carolina (revised 05/13/2025) and the South Carolina Board of Accountancy's own CPE page. Verified by Pacific CPE on September 4, 2026. The sources are re-checked automatically about every 30 days; the last check, on September 5, 2026, found no changes. Where the board's rule and the NASBA summary differ, the board's rule is shown. Rules change. If you find a difference, tell us and we will re-check the sources.