2 hours of ethics CPE, annually, for CPAs licensed in South Carolina.
| Ethics hours required | 2 |
|---|---|
| Reporting cycle | Annually |
| State-specific content | Not required |
| Self-study accepted | Yes — NASBA QAS Self-Study |
| Our sponsor status | NASBA Registry #111907 |
Two hours of ethics CPE each year, within the 40-hour annual requirement. IMPORTANT CHANGE: in June 2022 the South Carolina Board of Accountancy voted to NO LONGER require the SC-specific Rules and Regulations ethics course. Licensees may now meet the annual requirement with any behavioural or regulatory ethics course satisfying Regulation 1-08. Carried-over hours cannot be used for the ethics requirement, and the rule also applies to CPA-Retired licensees and to non-CPA firm owners. Self-study requires a NASBA QAS sponsor.
Two hours in each annual reporting period, within the 40-hour annual total.
No, not since 2022. In June 2022 the Board voted to stop requiring the SC-specific ethics course. You may now meet the annual two-hour requirement with any behavioural or regulatory ethics course satisfying S.C. Code Ann. Regs. 1-08. Several vendor sites still describe the old six-hour rule with a two-hour SC course — that is out of date.
Yes. The Board only accepts self-study programmes from sponsors approved under NASBA's Quality Assurance Service programme.
CPE must be completed by 31 December each year and the licence renewed by 31 January. A licence not renewed by 11:59pm on 31 January is treated as lapsed.
Yes, up to 20 hours each year. Licensees in Retired status may carry over only 10.
You may use that state's ethics course to fulfil the South Carolina requirement, provided that state requires one. If you do not hold an active licence in the state that is your principal place of business, you must comply with South Carolina's ethics requirement.
South Carolina Board of Accountancy
NASBA Registry requirement summary ↗
State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Requirements change; confirm current rules with your Board before completing coursework.