Does South Carolina require ethics CPE for CPAs?

Yes. South Carolina requires 2 hours of ethics CPE per reporting year, included within the 40-hour annual total. The ethics course must be from a NASBA-approved provider. South Carolina does not require a specific state-law or Board-rules ethics course — any NASBA-approved professional ethics program covering topics such as professional conduct, independence, integrity, or objectivity counts toward the 2-hour requirement.

When is the South Carolina CPA license renewal deadline?

The South Carolina CPA license renewal deadline is February 1 each year (for CPE completed in the prior calendar year). You must renew online through the SC Labor, Licensing and Regulation (LLR) eService Portal and report all CPE hours through the NASBA CPE Audit Service. CPE must be completed by December 31, but you have until February 1 to submit documentation and pay the renewal fee.

What happens if South Carolina CPAs miss the CPE deadline?

Failure to complete 40 CPE hours by December 31 or to renew and report by February 1 may result in disciplinary action by the South Carolina Board of Accountancy. This can include fines, license suspension, or required remedial education. If you miss the February 1 deadline, contact the SC LLR (Labor, Licensing and Regulation) office immediately — they may allow a short grace period for valid circumstances, but there is no automatic extension.

How does South Carolina compare to neighboring states for CPE requirements?

South Carolina (40hr/year, Dec 31, 2hr ethics) has similar requirements to North Carolina (40hr/year, Dec 31, 2hr ethics, 50% self-study cap) but SC has no self-study cap and uses a February 1 renewal date rather than December 31 itself. Virginia requires 120 hours per 3-year period (Dec 31 triennial) with a 4-hour ethics requirement. Georgia requires 80 hours per biennial period (Dec 31 odd years) with a 4-hour ethics requirement. Tennessee requires 80 hours per 2-year period (Dec 31, even or odd year by license number).

South Carolina CPA CPE Requirements — December 31 Deadline

Q: How many CPE hours do South Carolina CPAs need?

South Carolina CPAs must complete 40 hours of continuing professional education (CPE) per calendar year. Within those 40 hours, at least 2 hours must be in ethics. No more than 12 CPE credit hours may be claimed from a single calendar day. If you complete more than 40 hours in a year, you may carry forward up to 20 excess hours into the next reporting year.

Q: What is the CPE deadline for South Carolina CPAs?

South Carolina CPAs must complete all 40 CPE hours by December 31 of each year. Certificates of completion must be dated between January 1 and December 31 of the reporting year. The license renewal and CPE reporting deadline is February 1 — so you have about a month after December 31 to submit your documentation through the NASBA CPE Audit Service and renew your license online.

Q: Can I carry over excess CPE hours in South Carolina?

Yes. South Carolina allows a carryover of up to 20 CPE hours from one reporting year to the next. If you complete 55 hours in 2026, you may apply up to 20 of those excess hours toward your 2027 requirement — reducing the hours you need to earn in 2027 to as few as 20. Ethics hours subject to the 2-hour requirement cannot be substituted with carried-over general hours; you still need 2 fresh ethics hours each year.

Q: Is there a daily CPE limit in South Carolina?

Yes — South Carolina caps CPE credit at 12 hours per single calendar day. If you attend a full-day conference or take multiple courses in one day totaling more than 12 hours, the Board will credit only 12 hours for that day. Plan your end-of-year CPE accordingly: two 8-hour days is better than one 16-hour sprint.

Q: What CPE providers are accepted in South Carolina?

South Carolina accepts CPE from providers registered with NASBA (National Association of State Boards of Accountancy) on its National Registry of CPE Sponsors, as well as providers approved by the AICPA and state CPA societies. Beginning with the 2025 reporting year, all licensees must document their CPE through the NASBA CPE Audit Service — enter each course individually with the sponsor name, course title, field of study, and completion date.

Q: How do I report my South Carolina CPE hours?

Beginning with the 2025 CPE year, all South Carolina CPAs must submit CPE documentation through the NASBA CPE Audit Service before the February 1 renewal deadline. Log in at nasba.org, enter each course individually (sponsor, title, field of study, hours, completion date), and upload certificates of completion. After submitting CPE documentation, renew your CPA license through the SC LLR eService Portal and pay the renewal fee.

Q: What records do I need to keep for CPE in South Carolina?

South Carolina CPAs must retain certificates of completion or evidence of CPE attendance for a minimum of 5 years. Even after you upload records to the NASBA CPE Audit Service, keep original certificates locally — the Board may conduct audits and request documentation directly from you. Good records include the course title, provider name, date of completion, number of credit hours, and field of study for each activity.

Core CPE Requirements

The South Carolina Board of Accountancy requires all active CPA licensees to complete 40 hours of continuing professional education (CPE) per calendar year. The reporting year runs January 1 through December 31.

      Annual requirement at a glance:
      40 hours total — calendar year (Jan 1 – Dec 31)
2 hours ethics — required within the 40-hour total, annually
12 hours maximum per day — regardless of courses taken
Carryover: up to 20 excess hours — applied to the next year
No self-study percentage cap — all 40 hours may be self-study

    

South Carolina does not impose a percentage cap on self-study CPE, which distinguishes it from neighboring states like North Carolina (50% self-study cap). You may complete all 40 hours through qualified self-study courses from NASBA-approved providers.

The December 31 / February 1 Deadline Explained

South Carolina has a two-stage deadline that confuses many CPAs:

December 31: All CPE hours must be completed. Certificates must be dated between January 1 and December 31 of the reporting year. Hours earned after December 31 do not count toward the current year.
February 1: License renewal and CPE reporting deadline. By this date you must: (1) enter all CPE in the NASBA CPE Audit Service, (2) renew your CPA license through the SC LLR eService Portal, and (3) pay the renewal fee.

Common mistake: Waiting until late December to complete CPE is risky — the 12-credit daily cap means you cannot cram more than 12 hours in a single day. If you need 20 hours in the last week of December, you need a minimum of two separate days.

The February 1 buffer does not extend how many CPE hours you can earn — it only gives you time to document and report hours that are already complete. Do not use the February 1 date as an excuse to push CPE into January.

Ethics CPE Requirement

South Carolina requires 2 hours of ethics CPE per reporting year, included within the 40-hour annual total.

Ethics courses must be from a NASBA-approved sponsor
No state-specific SC ethics course is required — any NASBA-registered professional ethics program qualifies
Qualifying topics include: professional conduct, independence, integrity, objectivity, conflicts of interest, and corporate/personal ethics
Ethics carryover: General carryover (up to 20 hours) applies to your total hours, but you still need 2 fresh ethics hours each reporting year — you cannot substitute carried-over general hours for ethics

      Compared to neighboring states: South Carolina's 2-hour annual ethics requirement is identical to North Carolina's (2 hrs/year). Virginia and Georgia each require 4 hours per reporting cycle. Tennessee requires a 2-hour state-specific ethics course per biennial period.
    

NASBA CPE Audit Service — New Requirement Since 2025

Beginning with the 2025 CPE reporting year, South Carolina requires all licensees to submit CPE documentation through the NASBA CPE Audit Service. This is a change from prior paper-based reporting.

Create an account at nasba.org (or log in with existing credentials)
Enter each CPE course individually: provider name, course title, field of study, hours, completion date
Upload your certificate of completion for each course
Complete NASBA submission before the February 1 deadline
After submitting CPE, separately renew your license through the SC LLR eService Portal

CPE documentation and license renewal are two separate online actions — submitting CPE to NASBA does not automatically renew your SC CPA license.

Carryover Rules

South Carolina allows up to 20 excess CPE hours to carry forward from one reporting year to the next.

If you complete 55 hours in 2026, you may apply up to 20 of those excess hours toward 2027's 40-hour requirement
With a 20-hour carryover, you only need to earn 20 new hours in 2027
You cannot carry forward more than 20 hours — hours beyond the cap are forfeited
Ethics: you still need 2 fresh ethics hours each year even if you carry over general CPE hours
Daily cap: the 12-credit/day cap applies to the year the CPE was completed, not the carryover year

Accepted CPE Providers

South Carolina accepts CPE from providers that meet NASBA quality standards:

NASBA National Registry of CPE Sponsors — the primary list of accepted self-study and webinar providers
AICPA — all AICPA programs qualify
South Carolina Association of CPAs (SCACPA) — all SCACPA programs qualify
Other state CPA societies — typically accepted if they meet NASBA standards
College/university courses for CPE credit — may qualify if NASBA-approved

For self-study courses, the provider must offer a final exam or post-test to earn credit. Programs with no assessment do not earn self-study CPE credit.

Record-Keeping Requirements

South Carolina CPAs must retain CPE records for a minimum of 5 years. Required documentation includes:

Certificate of completion or attendance confirmation from the provider
Course title, sponsor/provider name, field of study, CPE hours
Completion date (must fall within January 1 – December 31 of the reporting year)

Audit risk: Even after uploading records to the NASBA CPE Audit Service, keep original certificates locally. The SC Board may audit your records and request documentation directly. Digital copies saved to cloud storage satisfy the retention requirement.

Frequently Asked Questions

How many CPE hours do South Carolina CPAs need?

South Carolina CPAs must complete 40 hours of CPE per calendar year, including 2 hours of ethics. No more than 12 hours may be claimed from a single calendar day. Up to 20 excess hours may carry forward to the next year.

What is the CPE deadline for South Carolina CPAs?

CPE must be completed by December 31. Certificates must be dated January 1 – December 31. The license renewal and reporting deadline is February 1 — you have until then to submit documentation to NASBA and renew your license online.

Does South Carolina require ethics CPE?

Yes — 2 hours of ethics CPE are required annually within the 40-hour total. Any NASBA-approved ethics course qualifies. No state-specific SC ethics course is required.

When is the license renewal deadline for South Carolina CPAs?

February 1. By then, you must submit CPE to the NASBA CPE Audit Service and renew your CPA license through the SC LLR eService Portal. These are two separate online actions.

Can I carry over excess CPE hours in South Carolina?

Yes — up to 20 excess hours from one year may be applied to the following year. Hours beyond 20 are forfeited. You still need 2 fresh ethics hours each year even if you carry over general CPE.

Is there a daily CPE limit in South Carolina?

Yes — maximum 12 CPE credits per single calendar day. Plan accordingly: if you need to catch up on 20+ hours in December, spread them across at least two days.

What CPE providers are accepted in South Carolina?

NASBA National Registry providers, AICPA, SCACPA, and other state CPA societies that meet NASBA standards. Self-study courses must include a post-test to earn credit.

How do I report my South Carolina CPE hours?

Submit each course individually through the NASBA CPE Audit Service at nasba.org before February 1. Then separately renew your CPA license at the SC LLR eService Portal.

What records do I need to keep for CPE in South Carolina?

Keep certificates of completion for 5 years. Records must include provider name, course title, field of study, hours, and completion date. Keep local copies even after uploading to NASBA.

What happens if I miss the South Carolina CPE deadline?

Failure to report CPE and renew by February 1 may result in disciplinary action including fines or license suspension. Contact the SC LLR office promptly if you miss the deadline.

Does South Carolina have a self-study CPE limit?

No. South Carolina has no percentage cap on self-study CPE. All 40 hours may be completed via self-study from NASBA-approved providers. The 12-credit daily cap still applies.

How does South Carolina compare to neighboring states?

SC (40hr/yr, Dec 31, 2hr ethics) is nearly identical to NC (40hr/yr, Dec 31, 2hr ethics) except NC has a 50% self-study cap and SC doesn't. VA requires 120hr triennial. GA requires 80hr biennial (odd years). TN requires 80hr biennial (even/odd by license).

South Carolina vs. Neighboring States — CPE Comparison

State	Total Hours	Cycle	Deadline	Ethics	Self-Study Cap	Carryover
South Carolina	40 hrs/yr	Annual	Dec 31 (CPE) Feb 1 (renewal)	2 hrs/yr	None	20 hrs max
North Carolina	40 hrs/yr	Annual	Dec 31	2 hrs/yr	50% self-study cap	None
Virginia	120 hrs/3 yrs	Triennial	Dec 31	4 hrs/3 yrs	None	None
Georgia	80 hrs/2 yrs	Biennial (odd yrs)	Dec 31 (odd years)	4 hrs/2 yrs	None listed	15 hrs max
Tennessee	80 hrs/2 yrs	Biennial	Dec 31 (even or odd)	2 hrs state-specific	None listed	24 hrs max
New York	40 hrs/yr	Annual	Dec 31	4 hrs/yr	None	None

Source: State Board of Accountancy rules (2026). Verify current requirements at your state board website.

Multi-State CPAs: South Carolina + Another State

Many South Carolina CPAs also hold licenses in neighboring states. Key considerations:

SC + NC: Both annual Dec 31 CPE deadlines. SC (no self-study cap) vs. NC (50% self-study cap) — track which hours qualify for each state separately. 40 hours of appropriate CPE typically satisfies both.
SC + VA: VA uses a rolling 3-year cycle. Hours completed for SC's annual requirement count toward VA's triennial total. Ensure VA's ethics (4 hrs/3 yrs) and any A&A requirements are met.
SC + GA: GA has odd-year biennial deadlines. In 2026 (even year), no GA deadline — plan 2027 CPE now.
Substantial equivalency: South Carolina is NASBA substantial-equivalency compliant. If your primary employment is in another substantial-equivalency state, you may qualify for SC's non-resident exemption (must still meet SC ethics requirements).

South Carolina CPA CPE Requirements — December 31