Telephone: (803) 896-4770 Doris Cubitt, CPA,
Advice Counsel to the Board
providing legal advice to all Boards, Commissions
and Panels, as well as their administrative staff.
These attorneys do not provide legal advice to
parties outside LLR.
Telephone: (803) 896-4770
Doris Cubitt, CPA,
Full Credit Exam Transfer are for those individuals that have completed and passed all four sections (AUD, BEC, FAR, and REG) as a candidate from one of the other 55 US jurisdictions and want to obtain their original CPA license in South Carolina.
Section 40-2-35(E)(2) states:
(2) A candidate may arrange to have credits for passing sections of the examination under the jurisdiction of another state or territory of the United States transferred to this State. Credits transferred for less than all sections of the examination are subject to the same conditional credit rules as if the examination had been taken in South Carolina.
To apply for Full Credit Transfer:
- Applicant must not have a history of dishonest or felonious acts.
- Applicant must complete and submit the Licensing Application after Exam Package and check the Full Credit Transfer box.