Please note: The CPE Information provided in this section relates to CPAs only.
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South Carolina |
| Renewal Date: |
January 31 |
| Reporting Period: |
1/1 to 12/31 annually. Effective with renewal for February 1, 2009 through January 31, 2011, all renewals will be biennial (every 2 years) and CPE will be reported (40 hrs per year; 80 hr for 2 yr period) when renewing. |
| Required Hours: |
40 hours per year, January 1 through December 31. (Aggregate total of 80 hours will be reported biennially when renewing.) |
| Ethics Required: |
No |
| Subject Breakdown: |
None |
| Credit Limits: |
The maximum credit for teaching university, college, and graduate credit courses is 25% of required hours per reporting period. No repetitions of courses is allowed within a two year period.
Instructors and/or discussion leaders will receive 2 hrs of CPE credit for each hour of instruction; no credit for repeat presentations unless substantially changed and required additional study and research.
The maximum credit for published articles and books is 25%. Credits are self-declared subject to Board approval. No carry-over of authorship credits is allowed.
A maximum of 20% in personal development is allowed.
Practice Review is limited to 16 hours. Practice Review credits cannot be carried forward.
Any credits earned in an initial reporting period in which a licensee has no CPE requirements are not available for carry forward.
Personnel/HR-related credits are limited to 8 hours; excess hours in Personal Development courses are not available for carry-over credit..
Self-study credit is limited to 50% (20 hours) and excess self-study hours are not available for carry-over credit.
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.
Portions of in-firm and inter-firm formal education programs devoted to administrative matters shall not be included for credit.
No more than twenty (20) hours may be carried forward and treated as hours earned in the following year.
Half credits are allowed after the first hour. |
| Other State Policies: |
South Carolina accepts courses from providers that are members of NASBA's National Registry of CPE Sponsors.
The South Carolina Board will only accept QAS approved self-study programs. |
| Contact Info: |
South Carolina Board of Accountancy
110 Centerview Drive
Kingstree Building
Columbia, South Carolina 29211
USA
Phone: 803-896-4770
Fax: 803-896-4554
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| Web address: |
http://www.llr.state.sc.us/POL/Accountancy/ |
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