South Carolina Board of Accountancy
Message To LLR Stakeholders About Regulatory Review Process
Fees
LLR encourages the use of its online licensing services to issue licenses as quickly as possible to our clients. Starting May 15, 2011, a $25 service fee will be instituted for licensing services done in person rather than online.
Examination fees are generally non-refundable.
1. Examination:
A) Initial CPA Exam:
Application Fee: $135
and:
Examination Section Fees |
As of |
|
| Auditing and Attestation | AUD |
$195.35 |
| Business Environment and Concepts | BEC |
$176.25 |
| Financial Accounting and Reporting | FAR |
$195.35 |
| Regulation | REG |
$176.25 |
B) Re-Examination:
Application Fees:
| 4 Sections | $105.00 |
| 3 Sections | $90.00 |
| 2 Sections | $75.00 |
| 1 Section | $60.00 |
and:
Examination Section Fees |
As of |
|
| Auditing and Attestation | AUD |
$195.35 |
| Business Environment and Concepts | BEC |
$176.25 |
| Financial Accounting and Reporting | FAR |
$195.35 |
| Regulation | REG |
$176.25 |
C) Accounting Pracititioner Application and Examination Section Fees:
Application Fees:
| 2 Sections | $75.00 |
| 1 Section | $60.00 |
and:
Examination Section Fees |
As of 10/15/11 |
|
| Financial Accounting and Reporting | FAR |
$195.35 |
| Regulation | REG |
$176.25 |
2. Certificate: $20
3. License: Initial - $80 Renewal - $80
4. Transfer-of-Credit Application (for CPA Certificate/License): $120
5. Accounting Practitioner Application: $50
6. Out-of-State Firm Registration Fee: $50
7. In-State Firm Registration Fee: $50
8. Reinstatement of Certificate/License: $500
9. Licensing Application After Exam: $150
10. Verification/License's History: $5 (Online and In-house)
11. Wall Certificate Replacement: $20
12. Miscellaneous: SC no longer has access to list of candidates. Call 1-800-CPA-EXAM
Note: No charge for address or name changes for LLR purposes.
