# South Carolina — CPA continuing professional education (CPE) requirements by US jurisdiction

For South Carolina, license renewal date is 1/31 annually; cpe reporting period is 1/1 to 12/31 annually; general cpe hours requirement is 40 hours; ethics cpe requirement is 2 hours annually; other subject area requirements is None  Program Type Limitations   Authored Published Materials: Limited to 10 credits per reporting period.  CPE Technical Reviewer: Not Accepted  Instructed College/University: Limited to 10 credits per reporting period. Not accepted if introductory (basic) level.  Practice Review : Limited to 16 credits per reporting period.  Self Study: Only courses from providers approved for Self-Study under Quality Assurance Services (QAS) with the NASBA National Registry of CPE sponsors are accepted.  Technical Meetings : Limited to 16 credits per reporting period.  Delivery Method Limitations   Blended Learning: Not Accepted  Nano Learning: Limited to 4 credits per reporting period, recorded from its source on 2026-08-12.

- **Jurisdiction:** South Carolina _(our reading, not quoted from the source)_
- **License renewal date:** 1/31 annually _(verified: appears in the quote below)_
- **CPE reporting period:** 1/1 to 12/31 annually _(verified: appears in the quote below)_
- **General CPE hours requirement:** 40 hours _(verified: appears in the quote below)_
- **Ethics CPE requirement:** 2 hours annually _(verified: appears in the quote below)_
- **Other subject area requirements:** None  Program Type Limitations   Authored Published Materials: Limited to 10 credits per reporting period.  CPE Technical Reviewer: Not Accepted  Instructed College/University: Limited to 10 credits per reporting period. Not accepted if introductory (basic) level.  Practice Review : Limited to 16 credits per reporting period.  Self Study: Only courses from providers approved for Self-Study under Quality Assurance Services (QAS) with the NASBA National Registry of CPE sponsors are accepted.  Technical Meetings : Limited to 16 credits per reporting period.  Delivery Method Limitations   Blended Learning: Not Accepted  Nano Learning: Limited to 4 credits per reporting period
- **CPE reciprocity policy:** CPE Reciprocity: Out-of-state CPAs may meet South Carolina's CPE requirements by meeting CPE requirements of their Principal Place of Business. The principal place of business must have an ethics requirement.
- **Date of last revision:** 05/13/2025 _(verified: appears in the quote below)_

## What the source says

> South Carolina CPE Requirements South Carolina Date of Last Revision: 05/13/2025 License Renewal Date 1/31 annually CPE Reporting Period 1/1 to 12/31 annually General Requirement 40 hours Ethics Requirement 2 hours annually Other Subject Area Requirements None Program Type Limitations Authored Published Materials:

## Source

- https://www.nasbaregistry.org/cpe-requirements/south-carolina

Last verified: 2026-08-12. Review by: 2027-02-08.
Part of [CPA continuing professional education (CPE) requirements by US jurisdiction](https://referencesource.org/professional-licensing-continuing-education-by-jurisdiction/).