Applying for the Uniform CPA Examination
Before applying for the Uniform CPA Examination through CPA Examination Services (CPAES), please familiarize yourself with this jurisdiction’s educational requirements to determine if you are eligible to apply as a first-time candidate. You are also advised to read The Candidate Bulletin before submitting applications online. You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
You may register online via credit card (VISA, MasterCard or Discover only). To apply for the CPA Examination online, you will be asked to create a user account upon your first usage of our online application tool. If you’ve previously applied for the CPA Examination outside of our online application tool (via paper application or other method), you will need to import your previous application information. To do this, you will need to know the jurisdiction in which you sat for the examination as a first-time candidate, and your Jurisdiction ID Number. If you need your Jurisdiction ID number, click here. Registering for a user account will allow you to apply for the exam, maintain your current information, view your scores, check your application status and reprint your Notice(s) To Schedule.
Send any additional required information or documents to:
CPA Examination Services – SC
Materials to be Submitted with Application
Please allow up to four to six weeks from your file completion date (when application, fees and all additional required materials have been received) for your application to be processed. Acknowledgment of receipt of application will be sent to you via email, unless otherwise indicated. This notice is sent only as acknowledgment of receipt of application.
Applicants with Disabilities
In accordance with the provisions of the Americans with Disabilities Act, examination administration accommodations are available, should you qualify. Please download the ADA Modification Form for more information.
You may take the required test sections individually and in any order, but are required to pass all four sections of the examination within a rolling 18 month period, which begins on the date the first examination section passed was taken.
Credit for any section passed shall be valid for 18 months from the actual date the examination sections were taken. Examination credit expires by section. You will lose credit for each section passed outside the 18 month period, and will have to retake those sections.
Requirements to be Licensed as a CPA
Complete details of required experience may be obtained by visiting the South Carolina Board of Accountancy website.
All first-time applicants are required to pay both an application fee and an examination fee upon submission of the first-time application. All re-examination candidates are required to pay both a registration fee and an examination fee at the time of registration.
You are able to apply for one or more sections of the examination at a time; however, you are advised to only apply for a section of the examination if you are ready to take it within the next six months.
There is no provision for withdrawing from the examination and/or requesting an extension of your current Notices to Schedule (NTS). Application and/or examination fees are not refundable. If you have an extreme circumstance, you may request an NTS extension or a partial refund of your examination fees under specific circumstances utilizing the Exception to Policy Form.
Eligibility for Examination
As a first-time applicant, you must:
All educational documents, including educational transcripts and foreign evaluations with foreign transcripts, are required to be submitted to CPA Examination Services. You may submit these documents separately or included with the first-time application. All education requirements must be met at the time of application.
If you have completed all educational requirements at the time of application, you must:
If you have completed educational requirements at institutions outside the U.S., you must:
You are not required to be a resident of South Carolina in order to qualify for South Carolina candidacy. However, if you intend to seek licensure in South Carolina and you are a South Carolina resident, you are required to take the Uniform CPA Examination as a candidate of South Carolina. If you are a resident of South Carolina and elect to qualify in another jurisdiction, you will not be able to transfer your records to South Carolina at a later date.
Toll Free: 1.800.CPA.EXAM
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