The following was sent to all SC CPA Licensees from the South Carolina Board of Accountancy on July 1, 2022. The Board may be contacted at To support SC CPAs in completing the required ethics before the end of 2022, SCACPA offers ethics courses. Please visit the SCACPA education section to find the course(s) you need.

The SC Board of Accountancy would like to inform licensees of new Ethics CPE requirements, resulting from the passage of S.812/Act 174, a law that made comprehensive changes to the Accountancy practice act.

Licensees must now obtain at least two hours of CPE in ethics each calendar year, as part of the 40 hours of CPE that licensees are required to complete annually. S. C. Code Section 40-2-250(C)(6) provides:

“An annual ethics requirement must be met and included in the documented hours of continuing professional education. No less than two hours of the annual forty hours of continuing professional education must relate to ethics.”

At its June meeting, the SC Board of Accountancy voted to no longer require the SC-specific ethics course, so licensees can now meet the annual ethics requirement by choosing any behavioral ethics or regulatory ethics course that satisfies the requirements of Regulation 1-08. Licensees can access the Accountancy regulations by clicking here.

To view the full legislative update on the Board website, visit: