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South Carolina Continuing Professional Education (CPE) Requirement

Frequently Asked Questions

What are the the CPE requirements for South Carolina?
Who are self-study Quality Assurance Services (QAS) approved sponsors?
Who can I contact regarding my CPE questions not answered here?

 

Effective June 25, 2010, Limiting self-study courses to only 20 hours per year, not allowing self-study as carryover. A 10 hour cap on the number of hours an individual can earn in a day. If a seminar will provide a meal the time dedicated to CPE must be separate and apart from the meal. (Regulation 1-08(A)(2)(b), Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs. supersedes 1-08(B)(4) All of the required CPE may be obtained using self-study courses.) Deletes the 8 hour teaching limitation per calendar year and adds rate of 10 hours for each three semester hour course taught. Also adds limitations and requirements for courses taught.

Effective January 1, 2007, CPE carry forward hours and CPE hours completed for the current year are to be reported either on your renewal form or during your online renewal session. We will conduct random CPE Audits. When a licensee is chosen for an audit, he or she must send us a completed CPE Report (If you need a CPE reporting form they are located in the Application/Forms section on the Board of Accountancy's website) for the current year and the two previous years. You must include certificates of completion for all self-study courses and certificates of attendance from any seminars attended.

Effective January 1, 2006, all CPE self-study course must be registered by QAS. One 50-minute period of instruction equals 1 CPE credit. One-half CPE credit increments (equal to 25 minutes) are permitted after the first credit has been earned in a given learning activity. The requirement of 40 credits per year with a maximum of 20 carry over hours stays the same,. Personal Development also stays the same at the maximum of 8 credits per year with no carry over.

The Board adopted the AICPA Statement on Standards for Continuing Professional Education (CPE) Programs with the exception that it will not recognize Standard No. 5 Independent Study.

The overriding consideration is that the CPE program be one that is a formal program of learning that contributes directly to the professional competence of a licensee in public practice.

CPE WAIVER FOR PERSONS NOT IN PUBLIC PRACTICE
On July 22, 2004, when the Governor signed the new legislation into Law, the CPE Waiver was abolished. 
 

Frequently Asked Questions

 

What are the CPE requirements for South Carolina?

Regulation 1-08 states the continuing professional education requirements for CPAs.

Can I earn hours through self-study?

South Carolina only allows self-study courses that have been approved by NASBA’s Quality Assurance Services (QAS). If the course material does not indicate that it has been approved by QAS then give the sponsor a call. In order to find courses that have been approved you can go to the NASBA website www.NASBA.org.

What are examples of personal development courses?

Examples of personal development courses are: communication skills; management and the group process; interpersonal management skills; other personal development skills (such as memory skills, time management, stress management, goal setting, positive self image, effective writing, effective listening); public relations; programs covering management of your practice, Microsoft PowerPoint, Microsoft Outlook, Windows Environment, Notary Public, and other courses that are useful to the licensee but not directly related to core CPA functions.