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Master of Accountancy

CPA Exam Information


CPA – General Exam and Licensing Information

Disclaimer:
This information is provided to assist you in understanding the general requirements for sitting for the CPA exam and becoming licensed as a CPA. It is your responsibility to check with the Board of Accountancy in the state in which you wish to be licensed (including South Carolina) for more detailed and updated information before making any decision regarding meeting the requirements to sit for the CPA exam or becoming licensed as a CPA.

General CPA Exam Information:
The best source for general information about the CPA exam is “The Uniform CPA Exam” at http://www.cpa-exam.org/ . Some exam topics covered are how to apply for, preparing for, registration & scheduling, FAQs, tutorials & sample tests, learning resources, etc.  You can also sign up to receive “The Uniform CPA Exam” news letter by e-mail which we highly recommend.

Requirements to sit for the CPA exam in South Carolina

Total 120 Semester hours to include:

(A) ...at least twenty-four (24) semester hours of accounting in courses that are applicable to a baccalaureate, masters, or doctoral degree and which cover financial accounting, managerial accounting, taxation, and auditing; and

(B) ...at least twenty-four (24) semester hours of business courses that are applicable to a baccalaureate, masters, or doctoral degree and which may include macro and micro economics, finance, business law, management, computer science, marketing, and accounting hours not counted in item (A).

Requirements to obtain a license as a CPA in South Carolina:

(A) To meet the educational requirement as part of the one hundred fifty semester (150) hours of education, the applicant must demonstrate successful completion of:

(1) at least thirty-six (36) semester hours of accounting in courses that are applicable to a baccalaureate, masters, or doctoral degree and which cover financial accounting, managerial accounting, taxation, and auditing, of which at least twenty-four semester hours must be taught at the junior level or above; and

(2) at least thirty-six (36) semester hours of business courses that are applicable to a baccalaureate, masters, or doctoral degree and which may include macro and micro economics, finance, business law, management, computer science, marketing, and accounting hours not counted in item (1).

(B) The applicant must satisfactorily pass the uniform CPA examination prepared by the American Institute of Certified Public Accountants (AICPA).

(C) The applicant must file a Certificate of Experience Form 2102. In general, at least two years of accounting experience under the direct supervision and review of a licensed CPA or licensed public accountant is required. Five years of experience teaching accounting courses in a college or university is generally considered equivalent to the two years of accounting experience. Complete details of required experience may be obtained by going to the forms section of our web site and selecting Form 2202 which includes the experience regulation (1-7) and other information in question and answer format. Board policy dictates that work experience will start accruing only after an applicant has completed the accounting courses required to sit for the CPA exam.

You should carefully review the information at the following links:  

Accountancy Examination

Licensure requirements

Frequently Asked Questions

If you wish to base your application to sit for the CPA on education received in a country other than the United States, the SC Board of Accountancy will require a transcript evaluation by an acceptable authority. To find out who the board is currently accepting, please contact the board at the phone number listed at their Web site (above). 

Requirements for the CPA exam and license in states other than South Carolina:

Requirements for sitting for the CPA exam and becoming licensed as a CPA are governed by state law and the laws are different in every state. If you plan to work in a state other than South Carolina, you should review the laws and regulations for that state. You can find links to the Boards of Accountancy in each state at the National Association of Boards of Accountancy Web site.

AICPA & SCACPA Student Memberships and Scholarships

We highly recommend that all students apply for student membership in (1) the American Institute of Certified Public Accountants (AICPA) (select, "CPA Candidates and Students", then "Students") and (2) the South Carolina Association of Certified Public Accountants (SCACPA) (select "Students", then "Become a Student Member.")

Typically, you can the complete application on line, but you must print and mail or fax it along with your dues payment and a copy of your student ID.