State Requirements

South Carolina CPA CPE Requirements (2026)

What CPAs licensed in South Carolina need to know about continuing professional education — hours, reporting period, and ethics.

Total CPE

40 hours

Reporting period

1 year

Annual minimum

40 hours

South Carolina CPE at a glance

  • 40 hours every 1 year
  • Minimum 40 hours per year
  • Ethics CPE required — verify the exact rule

Ethics requirement

2 hours of ethics annually.

How to meet it

CPE is earned in 50-minute credit hours through qualifying programs — including live webinars, which most boards accept as group-internet-based learning. To stay compliant: track your hours by field of study, complete any required ethics course, and keep your certificates of completion in case of audit. Spreading hours across your reporting period (rather than cramming at the deadline) keeps renewal stress-free.

Always verify with your board

Requirements change and can include details not summarized here. Confirm the current rules with the South Carolina Board of Accountancy before relying on them. This page is general information, not legal or compliance advice.

South Carolina CPE — frequently asked questions

How many CPE hours does South Carolina require for CPAs?+

South Carolina CPAs generally need 40 hours of CPE every 1 year, with a minimum of 40 hours each year. Confirm current rules with the South Carolina Board of Accountancy.

Does South Carolina require ethics CPE?+

2 hours of ethics annually.

Can I earn South Carolina CPE through free live webinars?+

Yes. Live webinars typically qualify as group internet-based CPE, which most boards accept. CPE Society offers free live webinars you can apply toward your SC requirement — always confirm acceptance with your state board.