South Carolina Board of Accountancy
Full Credit Exam Transfer
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.
- Authorization for Interstate Exchange of Examination and Licensure Information (Form 2106) to the State where credits were earned.
- Certificates of Experience (Form 2102) for each job you held (either full-time or part-time) that will substantiate your 2 years of experience.
- Employer's Licensure Verification (Form 2102A) for those supervisors that are not licensed in South Carolina.
- Official (must have imprint of institution seal) transcript showing a bachelor's degree with 150 semester hours and 36 semester hours in accounting courses, and 36 semester hours in business courses.
- Payment of $150 in the form of a check or money order made out to: SC Board of Accountancy must accompany application.