CPA / Accounting License from North Carolina to South Carolina: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) ↗
Yes — South Carolina recognizes CPA licenses from all states, including North Carolina. 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.
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Verdict
Full reciprocity
South Carolina recognizes substantial equivalency, so your North Carolina 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 North Carolina. 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 changes, North Carolina → South Carolina
| North Carolina (current) | South Carolina (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 ($100 reciprocal application fee (the maximum allowed by G.S. 93-12(7a)); a temporary permit issues on receipt of the application and fee. If the package is not completed in time the $100 must be paid again) | $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 | ~2 weeks (Allow ~2 weeks to issue the temporary permit (valid 4 months / ~120 days); the full reciprocal package must be completed within 90 days of the temporary permit) | 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 | North Carolina State Board of Certified Public Accountant Examiners | 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 ($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.)) and allow 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..
Official links
Related guides
Frequently asked questions
Does South Carolina accept a North Carolina CPA license?
Yes — South Carolina recognizes CPA licenses from all states, including North Carolina. 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.
Do I retake the CPA Exam moving from North Carolina to South Carolina?
No — the Uniform CPA Exam transfers with your license. 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..
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 North Carolina, practice privilege usually covers you with no South Carolina license, notice, or fee.
What does the North Carolina-to-South Carolina move cost?
$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.) (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.).
Can I keep my North Carolina CPA license after licensing in South Carolina?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the North Carolina 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)
- NC State Board of CPA Examiners - Application Package for Reciprocal NC CPA Certificate (must hold current license; $100 fee; NC Accountancy Law course; Interstate Exchange form; temporary permit 4 months / 90-day package deadline; moral character; citizenship) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - Fee Schedule ($100 reciprocal application) ↗ (accessed 2026-07-21)
- NC State Board of CPA Examiners - CPA License Applicants (reciprocal eligibility: currently licensed in another jurisdiction; reside/principal place of business in NC; meet all statutory requirements) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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