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        Board Phone:(803) 896-4770
        Administrator:Doris Cubitt, CPA
        Assistant Administrator:Susanna Sharpe, CPA
        Board Staff:Chelsea Buchanan
        Board Staff:Johnnie Rose
        Board Staff:Courtney Wise
        Advice Counsel:   Mary League   **
        Directions:110 Centerview Dr, Columbia SC

**The Office of Advice Counsel is responsible for
providing legal advice to all Boards, Commissions
and Panels. These attorneys do not provide legal
advice to parties outside LLR.

South Carolina Board of Accountancy

Untitled Document


Section 40-2-240 states:

Licensing of persons licensed in another state.

(A) The board may issue a license to a holder of a certificate, license, or permit issued under the laws of any state or territory of the United States or the District of Columbia or any authority outside the United States upon a showing of substantially equivalent education, examination, and experience upon the condition that the applicant:

(1) received the designation, based on educational and examination standards substantially equivalent to those in effect in this State, at the time the designation was granted; and

(2) completed an experience requirement, substantially equivalent to the requirement provided for in Section 40-2-35(F), in the jurisdiction which granted the designation or has engaged in four years of professional practice, outside of this State, as a certified public accountant within the ten years immediately preceding the application; and

(3) passed a uniform qualifying examination in national standards and an examination on the laws, regulations, and code of ethical conduct in effect in this State acceptable to the board; and

(4) listed all jurisdictions, foreign and domestic, in which the applicant has applied for or holds a designation to practice public accountancy or in which any applications have been denied; and

(5) demonstrated completion of eighty hours of qualified CPE within the last two years; and

(6) filed an application and pays an annual fee sufficient to cover the cost of administering this section.

(B) Each holder of a certificate issued under this section shall notify the board in writing within thirty days after its occurrence of any issuance, denial, revocation, or suspension of a designation or commencement of a disciplinary or enforcement action by any jurisdiction.

Regulation 1-04 states:

The holder of a certificate, license, or permit issued under the laws of any state or territory of the US or any authority of the US may demonstrate substantially equivalent education and experience by:

(A) Documenting four (4) years of professional practices outside of South Carolina within ten (10) years immediately preceding the application; or

(B) Documenting the current education and experience requirements in effect in this State as set forth in 40-2-35; or

(C) Documenting that the education requirements for the certificate, license, or permit from another jurisdiction were the same as the requirements in South Carolina on the date of original licensure.

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110 Centerview Dr.
Columbia, S.C. 29210
(803) 896-4300 | Office Hours: 8:30 a.m.- 5:00 p.m.
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