Ethics CPE requirement
South Carolina: CPA ethics CPE requirement
South Carolina Board of Accountancy · board website
Overtime Education courses are designed to the NASBA/AICPA Statement on Standards for Continuing Professional Education (CPE) Programs. An application to the National Registry of CPE Sponsors is pending. Courses are not offered for CPE credit until that application is approved.
- Ethics required
- 2 hours every 1 year(s)
- Cycle notes
- 40 hours per calendar year including 2 hours of ethics; the Board voted (June 2022) to drop the SC-specific ethics course, so any regulatory or behavioral ethics course meeting Regulation 1-08 qualifies.
- Field of study accepted
- Regulatory Ethics or Behavioral Ethics
- Self-study permitted for ethics
- Yes
- Delivery notes
- Only self-study from providers approved for QAS Self-Study on the National Registry is accepted; blended learning not accepted; 12-hour daily cap.
- Accepts National Registry sponsors
- Yes
- Board course approval required
- No
- Separate sponsor registration
- No
- Minimum passing score
- 70%
- Notes
- South Carolina was the launch board for NASBA's CPE Audit Service (Dec. 2023); SCACPA feeds attendance files to it. Partial credits in 0.2 after the first hour.
- Sources
- Verified
- 2026-09-09 (partial)
Courses for South Carolina
No course is available for this jurisdiction yet.