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License Renewal: December 31st

Reporting Period: January 1st – December 31st annually

CPE Documentation: Visit the South Carolina Board of Accountancy to apply for a license and more.

Credit Limitations:

  • Instruction University/College: 25% of total hours can be used towards instructor credits for teaching college, university and graduate level courses. None counted for introductory level courses.
  • Breakfast/Lunch/Dinner Meetings: 50 minutes or more of continuous instruction after completion of meal will only permit these meetings to be counted towards hours.
  • Peer Review: 16 hours limitation for participation in positive enforcement reviews assigned by Board and service on a qualifying peer review body.
  • Personal Development: Limited to 20% of total hours.
  • Published Materials: Limited to 25% of total hours.
  • Self-Study: Limited to 50% of total hours. Hours must be QAS approved.

Credit Calculations: Measured on a 50 minute hour.

  • Instruction: Credit equal to 2x presentation. Preparation will not count towards credits. Repeat instruction will only count if there is proof of substantial change in the material.
  • Instruction University/College: Credit is equivalent to 10 hours per 3 semester hours. Repeat material counts if it has been repeated more than two years later.
  • University/College: Breakdown as follows:
    • One semester hour equates to 15 CPE hours
    • One quarter hour equates to 10 CPE hours
    • Non Credit Courses, each classroom hour equates to a qualifying hour.
  • Partial Credit: Half credits accepted after the first hour.

Hour Requirements: 40 hours

  • Ethics Requirement: 6 hours required every three years on fixed years (2015, 2018, 2021, 2024, etc)
  • No more than 10 CPE hours can be earned in a calendar day.

Carryover Policy: 20 credit hours maximum may be carried over from one period to the next UNLESS they are credits earned from published materials, self-study, university/college courses, peer review or personal development.