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        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

South Carolina Ethics CPE

What are South Carolina's specific requirements regarding Rules and Regulations Ethics CPE?
Regulation 1-08(A)(2) Each person to whom the CPE requirement applies shall complete forty (40) hours of acceptable CPE each calendar year as a condition of obtaining a renewal license.
(a) Not more than twenty (20%) percent (8 hours) of the required hours may be in personal development subjects. Personal development subjects that exceed twenty (20%) percent of the required hours shall not be available for carry‑over credit.
(b) Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs. Self study credits are not available for carry-over credit.
(c) No more than ten (10) hours of CPE can be earned in a calendar day.
(d) When a meal is scheduled during the educational period, no credit will be allowed unless the schedule provides for fifty (50) minutes of instruction after completion of the meal.
(e) Of the required hours over a three (3) year period, six (6) of the hours must be in ethics, and at least two (2) of these hours must be in South Carolina Rules and Regulations.

Where Can I Find a List of Approved Courses?
Approved South Carolina Board of Accountancy Ethics Courses

Where can CPE Sponsors find information regarding the requirements in creating a course?
CPE Sponsors Directions

What is the timeframe to complete the six hours?
The initial three-year period is the January 1, 2013, through December 31, 2015.  You can complete the six hours of ethics CPE at any time during that period.  You can obtain these six hours in any combination during the three-year period.

What is the requirement for licensees who obtain their original CPA license within the three year period?
New South Carolina licensees (who have never been licensed in another state) will be exempt from the Ethics CPE during the three-year period in which they are licensed.  This is due to the Ethics requirement to be licensed.

What are the requirements for out-of-state licensees?
If you are a South Carolina licensee, but your principal place of business is outside of South Carolina, you may use the ethics course for that state - if that state requires an ethics course – to fulfill the South Carolina requirement. However, if a South Carolina CPA does not hold an active license in the state of his/her principal place of business, the CPA must comply with South Carolina's ethics requirement.

Is the additional six hours separate from the already required 40 Hours a year?
No, it is included within the 40 hours.

How do I report the Ethics hours?
As you obtain these courses go ahead and report them on your annual CPE report.

How will the self-study Ethics courses work when counting hours?
If you take an Ethics course via self-study, you will count the hours towards the 20 hour annual limit for self-study AND towards the six hour triennium requirement for Ethics. The suggested method to reflect that on your CPE Report is on Section B, count the hours in the Self-study column and make a mark (asterisk, X, or check mark) in the Ethics column to indicate that this course was both self-study and Ethics. Then on Section A in the summary, please remember to enter the total number of hours calculated for each of the four areas: Ethics, Personal Development, Self-Study and All Other, but do NOT double count Self-Study Ethics hours in your annual total.

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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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