CONTINUING EDUCATION FOR TAX & FINANCIAL PROFESSIONALS

South Carolina

State CPE Requirements

State Board Website:

https://llr.sc.gov/acct/

License Renewal Deadline:

1/31 annually

CPE Reporting Period:

1/1 to 12/31 annually

Total CPE Hours Required:

40 hours

Ethics Requirements:

6 hours required every three years on a fixed schedule (2015, 2018, 2021, etc.). 2 hours of ethics must be in South Carolina Rules & Regulations and be SC Board approved. The 2-hour ethics course can be taken only once in each 3-year cycle. You can only count one two-hour SC ethics course per three-year period.

Credit Limitations:

• Breakfast/Lunch/Dinner Meetings: Not accepted unless have 50 minutes or more of continuous instruction after completion of meal.
• Instruction University/College: Instructor credits for teaching university, college, and graduate courses are limited to 25% of total hours. No credit for teaching introductory level courses.
• Peer Review: Participation in positive enforcement reviews assigned by the Board and service on a qualifying peer review acceptance body is limited to 16 hours.
• Personal Development: Personal development courses are limited to 20% of total hours.
• Published Materials: Authorship credits are limited to 25% of total hours.
• Self-Study: Self-study credits are limited to 50% of total hours.Providers of self-study courses must be registered with NASBA’s Quality Assurance Service (QAS).

Other Subject Area Requirements:

None

Other State Policies:

• Carryover: A maximum of 20 credit hours may be carried from one reporting period to the subsequent reporting period. Credits earned from peer review, published materials, self-study, or instruction of university/college courses cannot be carried forward. Credits earned in personal development also cannot be carried forward.
• Daily Maximum: No more than 10 hours of CPE can be earned in a calendar day.
• Exemption: The Board may accept a compliance report from another jurisdiction if the requirement is substantially equivalent to SC requirements.