CPA / Accounting License from Ohio 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 Ohio. 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 Ohio 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 Ohio. 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, Ohio → South Carolina
| Ohio (current) | South Carolina (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| Application fee | $100 (reciprocity application fee (RC 4701.06); a triennial Ohio permit fee (set by the board, up to $150) and the BCI/FBI records-check vendor fee are paid separately) | $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 Accountancy Board of Ohio does not publish a processing time; issuance cannot be finalized until the criminal records check clears | 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 | Accountancy Board of Ohio | 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 Ohio CPA license?
Yes — South Carolina recognizes CPA licenses from all states, including Ohio. 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 Ohio 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 Ohio, practice privilege usually covers you with no South Carolina license, notice, or fee.
What does the Ohio-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 Ohio CPA license after licensing in South Carolina?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the Ohio 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)
- Ohio Revised Code 4701.10 — issuance of a CPA certificate by reciprocity and by substantial equivalency (criminal records check per 4701.08; PSR course within 12 months) ↗ (accessed 2026-07-21)
- Accountancy Board of Ohio — Fees (reciprocity fee $100 under RC 4701.06; triennial permit fee up to $150) ↗ (accessed 2026-07-21)
- NASBA — Substantial Equivalency (UAA Section 23 practice privilege vs. reciprocal license) ↗ (accessed 2026-07-21)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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