South Carolina

License Renewal Date
1/31/2013 and 1/31 annually thereafter

CPE Reporting Period
1/1 to 12/31 annually; CPE Report due 1/31 for previous calendar year

General Requirement
40 hours per year

Ethics Requirement

Other Subject Area Requirements

Credit Limitations

  • A maximum of 20% in personal development per year is allowed.
  • Not more than fifty (50%) percent (20 hours) of the required hours may be in self study programs.
  • No more than ten (10) hours of CPE can be earned in a calendar day.
  • Teachers of university and college undergraduate and graduate credit courses shall be granted credit at the rate of ten (10) hours for each three (3) semester hour (or prorated equivalent) course taught. Credit shall not be granted for accounting principles, basic financial accounting, basic managerial accounting or any other introductory accounting course, either undergraduate or graduate. Credit shall not be granted for repetitious presentations within a two (2) year period. Credit for teaching university, college, and graduate credit courses shall be limited to twenty-five (25%) percent of the required hours for a reporting period.
  • The maximum credit for published articles and books is 25% of the total requirement. Credits are self-declared, subject to Board approval.
  • Practice Review is limited to 16 hours per year.
  • University or college courses: Credit courses - each semester hour  equals 15 hours CE; each quarter hour equals 10 hours CE;  Non-credit courses - each classroom hour will equal 50 minutes credit.
  • Personal Development credits are limited to 8 hours per year.  Personal development courses are accepted in categories as listed on the NASBA website.
  • Credit for formal correspondence or other individual study programs is subject to verification by the Board based on the sponsor's recommendation for hours of credit. A self-study program that involves only reading a publication and passing a test is not considered a formal program of learning and would not be acceptable. In addition, the Board has specifically ruled that courses offered by the American Society for Continuing Education and the RIA "Tax Quizzer" courses are not acceptable.
  • Portions of in-firm and inter-firm formal education programs devoted to administrative matters shall not be included for credit.
  • Half credits are allowed after the first hour.
Was this page helpful?
 Yes     No

How can we improve this page? (optional)

Enter the code in the box below:

Submit Comment