South Carolina CPA CPE Requirements, Explained
Last reviewed June 2026 against the official sources linked below. Requirements change — always confirm with your board before relying on them.
Total hours
40 hrs / year
Reporting cycle
Annual (Jan 1 - Dec 31)
Ethics requirement
2 hrs ethics each year
Issued by
SC Board of Accountancy
South Carolina is one of the annual-requirement states: there is no multi-year total to spread out, just 40 hours every single calendar year, including 2 hours of ethics. The pace is steady but unforgiving - every year stands on its own, and the deadline arrives quickly after the year closes.
CPAs call this CPE (continuing professional education), not CE. Here is how an active South Carolina license works, in plain English.
The base requirement: 40 hours every year
The South Carolina Board of Accountancy requires 40 hours of CPE in each annual reporting period, which runs January 1 to December 31. Because the requirement is annual rather than spread over two or three years, there is no quiet year in the cycle - every calendar year carries the full obligation.
Ethics, carryover, and key limits
- 2 of the 40 hours must be in ethics during each annual reporting period, and they count within the 40, not on top of it.
- Since 2022, the Board no longer mandates a South Carolina-specific ethics course; any qualifying behavioral or regulatory ethics course may satisfy the 2 hours.
- Up to 20 excess hours may carry over to the immediately following year, but carried-over hours cannot satisfy the annual 2-hour ethics requirement.
- No more than 12 hours of CPE may be earned in a single calendar day.
Stop tracking this in a spreadsheet
Progress rings per requirement, private certificate storage, deadline reminders, and a one-click audit packet. Set up in two minutes — free for your first license.
Start tracking — freeWhen is your deadline?
South Carolina licenses renew annually, and both the license renewal and the CPE reporting are due by February 1 (11:59 pm) for the calendar year that just ended. If you have not renewed by mid-February the license is treated as lapsed, so the window after the reporting year is short.
How CredTally keeps this on autopilot
- Track each calendar year's 40-hour total with a dedicated 2-hour ethics bucket, shown as separate progress so neither is a surprise.
- Carryover from a heavy year is recorded against the following year automatically, with the ethics exception flagged.
- Store every completion certificate in a private vault attached to the course it proves, so a Board audit is a one-click export.
- Reminders at 90, 60, 30, and 7 days before the February 1 deadline, with your remaining hours in the subject line.
- Licensed in more than one state? Each license gets its own card, deadline, and reminder schedule on a single dashboard.
Frequently asked questions
How many CPE hours does South Carolina require?
40 hours every calendar year, including 2 hours of ethics, with each year standing on its own.
Does South Carolina require a state-specific ethics course?
No. Since 2022 the Board no longer mandates a South Carolina-specific course; any qualifying behavioral or regulatory ethics course can satisfy the annual 2-hour requirement.
Can I carry over extra hours?
Yes, up to 20 excess hours carry into the immediately following year - but carried-over hours cannot count toward the annual 2-hour ethics requirement.
When is the South Carolina deadline?
February 1 each year for both license renewal and CPE reporting, covering the calendar year that just ended.
Official sources
CredTally is a record-keeping tool and is not affiliated with any licensing board. This guide is general information, not legal or compliance advice.
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