Transfer Your CPA / Accounting License to South Carolina: Reciprocity & Endorsement (2026)
Last verified: 2026-07-21 · source: South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) ↗
Yes — South Carolina recognizes substantial equivalency, so the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. 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.. Application fee: $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.).
Moving to South Carolina from a specific state?
Pick your current state — the checker returns your exact pathway.
Verdict
Full reciprocity — honors all states
Because South Carolina recognizes substantial equivalency, the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) looks at your standing, not your origin: a CPA in good standing from any state qualifies for a reciprocal license, and the Uniform CPA Exam does not come back. Read the requirements below as the destination's own layer — a background check, a state ethics or rules-of-conduct exam where one applies, and proof your CPE is current — rather than a re-credentialing.
Settle the mobility question before you file. If South Carolina is not becoming your principal place of business — you are serving South Carolina clients from elsewhere, or the work is temporary — practice privilege usually lets you work there with no South Carolina license at all. Apply for the reciprocal license when South Carolina is where you will actually be based.
South Carolina grants a reciprocal CPA license to any CPA holding an active certificate/license/permit in good standing from any US state or territory (national substantial-equivalency framework); the older 'four years of experience within the last ten years' test was removed when Section 40-2-240 was rewritten by 2025 Act No. 34, so aggregator sites still citing that test are stale. Separate from this license transfer, an out-of-state CPA may already PRACTICE in SC under practice privilege/mobility with no SC license; the reciprocal license is needed mainly when SC becomes the principal place of business. Baseline SC education is 150 semester hours; reciprocal applicants satisfy education through their existing license.
South Carolina requirements at a glance
| Exam | 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. |
|---|---|
| Training hours | 150 hours |
| Additional requirements |
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| 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.) |
| Processing time | 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. |
Step by step
- Confirm South Carolina's current requirements on the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) website — rules change.
- Submit the reciprocity/endorsement application to the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) (application linked on this page).
- 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
Coming from a specific state?
Direction matters — these guides cover the exact move into South Carolina:
Frequently asked questions
Does my CPA license transfer to South Carolina?
Yes — South Carolina recognizes substantial equivalency, so the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) issues a reciprocal CPA license to any CPA already licensed and in good standing in another state. 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.. Application fee: $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.).
Do I have to retake the CPA Exam to get licensed in South Carolina?
No. 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 even need a South Carolina CPA license, or does mobility cover me?
If South Carolina is not your principal place of business, practice privilege (mobility) usually lets you serve South Carolina clients with no South Carolina license, notice, or fee. You apply to the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) for a reciprocal license when South Carolina becomes where you are principally based.
What does a South Carolina reciprocal CPA license 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.).
How long does the South Carolina reciprocity process take?
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. — 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..
How does South Carolina's education requirement affect a reciprocal CPA license?
South Carolina's initial-licensure baseline is 150 semester hours. Reciprocal applicants normally satisfy education through the license they already hold rather than a fresh transcript review; if you were licensed before your state raised its education requirement, confirm your route with the South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation).
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)
Reviewed by Billy Reiner, Editor · verified against primary sources 2026-07-21
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