CPA / Accounting License from Florida to South Carolina: Does It Transfer? (2026)
Does South Carolina accept a Florida CPA license?
Yes — South Carolina recognizes CPA licenses from all states, including Florida. Apply to the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) for a reciprocal license; you will not repeat the full exam or education.
Verify this exact pair in the checker
Same data, interactive — with share link and board links.
Verdict
Full reciprocity
South Carolina recognizes substantial equivalency, so your Florida CPA license clears the bar on its own — the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) cares that you are a CPA in good standing, not that your license came from Florida. What remains is South Carolina-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any South Carolina ethics or rules-of-conduct exam. Do the mobility math first, though — if South Carolina is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What's different between Florida and South Carolina
Computed from both states' verified data rows, in both directions, and from the route every other origin gets into South Carolina. Exam notes are our summary of each board's published rules, with sources below.
- Route, each way
Florida to South Carolina (this page): Full reciprocity.
South Carolina to Florida (the reverse move): Full reciprocity.
The route is the same in both directions.
- Does coming from Florida matter?
Coming from Florida does not change the answer: every origin (the other 49 states and DC) gets the same result for a move into South Carolina.
- Application fee
South Carolina lists $165 for an out-of-state applicant and Florida lists $300 for the reverse move; neither may be the full cost.
- Education (semester hours)
South Carolina's first-time-applicant standard is 150 semester hours of education for initial licensure; Florida's is 150.
The two standards are the same.
- Exam rules on record
South Carolina and Florida carry different exam notes (our summaries, below); any state law or jurisprudence exam is listed with each state's requirements.
- South Carolina (this move): The Uniform CPA Examination is not retaken; passage is verified through the Interstate Exchange of Examination and License Information (Form 2106) forwarded from a jurisdiction where you hold an active license (national lookup at CPAverify.org). South Carolina imposes no separate state ethics or rules examination on reciprocal applicants, although licensees must later meet ongoing CPE that includes 2 hours in a SC Board-approved Rules & Regulations course.
- Florida (the reverse move): The Uniform CPA Examination is not retaken; the applicant files the DBPR CPA 5012-1 Authorization for Interstate Exchange of Examination and Licensure Information so Florida can confirm passage through the existing license. Florida requires no separate state ethics or law exam.
What changes, Florida → South Carolina
| Florida (current) | South Carolina (destination) | |
|---|---|---|
| Education (semester hours) | 150 | 150 |
| Application fee | $300 (non-refundable DBPR CPA 3 Licensure by Endorsement application fee; no fingerprint/background-check surcharge (Florida does not fingerprint CPA applicants)) | $165 (Reciprocity Application (Form 2103) total $165 = $50 application fee + $95 one-year licensing fee + $20 certificate fee; non-refundable. Criminal-background-check vendor fee paid separately.) |
| Processing time | the Florida Board of Accountancy / DBPR does not publish a processing time for endorsement | The Board does not publish a processing time; licensure cannot be finalized until the criminal background check clears and Form 2106 is received from the issuing board |
| Licensing authority | Florida Board of Accountancy (Department of Business and Professional Regulation) | South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) |
The destination column is what you must satisfy — South Carolina sets the rules for this move.
Step by step
- Confirm South Carolina's current requirements on the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) website (linked below) — rules change.
- Submit the endorsement application to the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold an active CPA certificate, license, or permit issued under the laws of any US state or territory (in good standing).
- Submit the Interstate Exchange of Examination and License Information Form (Form 2106) from a jurisdiction where you are licensed.
- Complete a criminal background check required by S.C. Code Section 40-2-35(B) (board-approved instructions are sent after the application is received).
- Submit a notarized Verification of Lawful Presence in the United States.
- Certify compliance with the CPE requirements of all jurisdictions in which you hold a license.
- Pay the fees listed above, and allow for the processing time shown there.
Official links
Related guides
Frequently asked questions
Do I retake the CPA Exam moving from Florida to South Carolina?
No — the Uniform CPA Exam transfers with your license.
Do I need a South Carolina license, or does mobility cover the move?
If South Carolina becomes your principal place of business, you apply to the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) for a reciprocal license. If you are only serving South Carolina clients from Florida, practice privilege usually covers you with no South Carolina license, notice, or fee.
Can I keep my Florida CPA license after licensing in South Carolina?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Florida license active (its renewal and CPE run separately) and mobility covers the states where you hold none.
Sources
Primary sources only — official boards and compact commissions. Data last verified 2026-07-21.
- SC Board of Accountancy — CPA Licensure Application by Reciprocity (Form 2103, rev. 07/03/2025): $165 fee breakdown, Form 2106 interstate exchange, criminal background check, any US state/territory ↗ (accessed 2026-07-21)
- S.C. Code Ann. Title 40 Chapter 2 (Sec. 40-2-240 reciprocity: passed Uniform CPA Exam, hold active out-of-state license, CPE compliance; rewritten by 2025 Act No. 34) ↗ (accessed 2026-07-21)
- Florida DBPR — CPA Licensure by Endorsement (experience pathways, other-state license issued on/after 8/15/2014, $300 fee, 150 hours) ↗ (accessed 2026-07-21)
- Florida DBPR — CPA Initial Licensure Requirements (150 semester hours with accounting and business hour breakdown) ↗ (accessed 2026-07-21)
Reviewed by the License Reciprocity Editorial Team · verified against primary sources 2026-07-21
How we verify · All sources · Corrections log · spot an error? hello@licensereciprocity.com