South Carolina Code of Regulations
Chapter 1 - DEPARTMENT OF LABOR, LICENSING AND REGULATION BOARD OF ACCOUNTANCY
Section 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. A candidate who applies for a license more than three (3) years after the date upon which the candidate passed the last section of the Uniform CPA Examination must complete the required 120 hours of CPE within the previous three years.

D. The licensee verifying the qualifying experience must have been actively licensed in some state or territory of the United States or the District of Columbia for the duration of the qualifying experience.