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CPE Requirements for SC Board

Most accounting professionals in the United States require CPE credits to maintain their professional designation. Browse courses that meet your requirements, or choose one of our course packages, specially curated to contain all the hours and credits you need, in one place. The courses on LearnFormula may be counted towards professionally relevant, verifiable learning activities. It is the student's responsibility to validate whether an activity is an eligible educational activity for their professional development requirements based on their own learning needs.

Requirements Overview

Last updatedAug 21, 2026
scheduleCPE Requirement
40/year
calendar_clockLicense Renewal Period
December 31
cycleRequirements Cycle
Annual
balanceEthics Requirement
2 CPE hours of Ethics CPE(s)
listsIncluding
38 CPE hours of CPE(s)

Simplifying Regulations for 2026

CPAs must have forty (40) hours of applicable CPE hours per calendar year, and can carry forward no more than twenty (20) CPE hours a year which are subject to limitations outlined in §40-2- 250(C) and Regulation 1-08. Two of the required 40 hours of CPE must be in ethics for each annual reporting period. Effective with calendar year 2022, the Board ceased requiring a specific South Carolina ethics course. Licensees may fulfill the annual two-hour requirement with any behavioral or regulatory ethics course(s) that meet(s) the requirements of S.C. Code Ann. Regs. 1-08 (2023)

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Do CPE QAS courses count toward SC Board CPE?

CPE QAS courses are built around relevant, verifiable content that can be applied toward SC Board CPE hours. As with any provider, it remains the member's responsibility to confirm an activity fits their own professional development needs before claiming it.

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