South Carolina Code of Regulations
Chapter 1 - DEPARTMENT OF LABOR, LICENSING AND REGULATION - BOARD OF ACCOUNTANCY
1-01 - General Requirements for Licensure as a CPA.

Universal Citation: SC Code Regs 1-01

1-01. General Requirements for Licensure as a CPA.

A. Completed application for licensure shall be submitted on forms provided by the Board. All fees must accompany the application.

B. In order for an application to be considered, it must be complete, and all questions must be answered.

C. The licensee candidate cannot earn qualifying experience for licensure until the licensee candidate has completed twenty-four (24) semester hours of acceptable accounting education as described in 40-2-35(E)(3)(a), including financial accounting, managerial accounting, taxation, and auditing, which must be taught at the junior level or above as required per 40-2-35(C)(1).

HISTORY: Added by State Register Volume 31, Issue No. 5, eff May 25, 2007. Amended by SCSR 44-6 Doc. No. 4923, eff June 26, 2020.

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