South Carolina CPA CPE Requirements (2026): 40 Hours Every Year
Requirements Overview
South Carolina requires 40 hours of continuing professional education each calendar year (January 1 through December 31), with license renewal due by January 31. A minimum of 2 hours must be in ethics each year. The Board accepts courses from NASBA National Registry sponsors, and self-study must be QAS-approved from the NASBA Registry.
Starting with the 2025 calendar year, all licensees must submit CPE documentation through the NASBA CPE Audit Service. Blended learning is not accepted in South Carolina, and nano learning is limited to 4 credits per period. A maximum of 12 hours of CPE can be earned in a single calendar day, which limits intensive study schedules.
Up to 20 excess hours may carry over to the following year, but carried-over hours cannot satisfy the annual 2-hour ethics requirement — ethics must be earned fresh each year. Instruction credit equals twice the presentation time, with preparation time excluded. Out-of-state CPAs may satisfy requirements through their principal place of business state's CPE mandate.
Mandatory Topics
| Topic | Hours | Frequency | Notes |
|---|---|---|---|
| Ethics | 2 | Every renewal | 2 hours annually. Carried-over CPE hours cannot be used to meet the yearly 2-hour ethics requirement. |
Exemptions
- Out-Of-State Reciprocity — Out-of-state CPAs may satisfy requirements via their principal place of business state's CPE requirements.
How You Can Complete Your CE
South Carolina CPE Rules & Limits
Details specific to South Carolina that generic CE guides tend to miss:
- Annual minimum — at least 40 hours must be completed each year of the cycle, not just by the renewal deadline.
- Carry-over — Up to 20 excess hours may carry over to the next year. No carryover permitted if CPE was not required that year. Carried-over hours cannot satisfy the annual 2-hour ethics requirement.
- Maximum 12 hours of CPE can be earned in a single calendar day.
- Blended learning is not accepted.
- Nano learning limited to 4 credits per period.
- Authored published materials: maximum 10 credits per period.
- College/university instruction: 10 credits max per period; basic-level courses excluded.
- Practice review: 16 credits max per period.
- Technical meetings: 16 credits max per period.
- CPE technical reviewer credit: not accepted.
- Instruction credit equals 2x presentation time; preparation time excluded.
- Partial credit: minimum 0.2 credits accepted after first hour.
- All licensees required to submit CPE documentation via NASBA CPE Audit Service starting with 2025 calendar year.
Provider Requirements
South Carolina accepts courses from NASBA National Registry sponsors. Self-study must be QAS-approved from NASBA Registry.
Tips for South Carolina CPAs
- Blended learning is not accepted in South Carolina — choose either fully online (self-study or live webinar) or fully in-person courses.
- The 12-hour daily cap means you cannot cram 40 hours into a long weekend — spread your coursework across multiple days.
- Carried-over hours count toward the 40-hour total but not the 2-hour ethics requirement, so complete ethics courses fresh each year.
- Starting in 2025, all CPE documentation goes through NASBA CPE Audit Service — ensure your providers report to NASBA.
Sources
Each figure on this page is taken directly from the South Carolina Board of Accountancy's official rules and continuing-education sources and recorded with the exact source excerpt. Last verified Mar 2026. Read how we compile and verify this data.