Date of Last Revision:    1/13/2025

License Renewal Date
1/31 annually

CPE Reporting Period
1/1 to 12/31 annually

General Requirement
40 hours

Ethics Requirement
2 hours annually

Other Subject Area Requirements
None

Credit Calculation

• 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 two years later.
• Partial Credit: One-fifth (0.2) credits are accepted after first hour.
• University/College: One semester hour equals 15 CPE hours. One quarter hour equals 10 CPE hours.
• Nano Learning: Credit is granted in 0.2 minimum increments.

Credit Limitations

• Instruction University/College: Limited to ten (10) credits per reporting period. Not accepted if introductory (basic) level.
• Nano Learning: Limited to four (4) credits per reporting period.
• Peer Review: Limited to sixteen (16) credits per reporting period.
• Published Materials: Limited to ten (10) credits per reporting period.
• Technical Meetings: Limited to sixteen (16) credits per reporting period.

Other State Policies

• Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. 
• Daily Maximum: No more than 12 hours of CPE can be earned in a calendar day.
• Exemption: The Board may accept a compliance report from another jurisdiction if the requirement is substantially equivalent to SC requirements.

View South Carolina Board of Accountancy Contact Information