Accounting - Certifications
Certified Public Accountant (CPA)Certification and license to practice as a CPA is a multi-step process whose requirements, while similar, vary state to state. The process usually includes:
- Academic Preparation
- Passing of the Uniform Certified Public Accountant Examination, and
- Completion of an experience requirement.
Academic Preparation
South Carolina has two academic preparation requirements, one to sit for the Uniform Certified Public Accountant Examination and another to be licensed to practice.
Educational Requirement to sit for the CPA Examination:
- 120 semester hours of college course credit including a baccalaureate or higher degree which includes an accounting concentration or the equivalent, and:
- at least 24 semester hours of accounting courses that are applicable to a baccalaureate, masters, or doctoral degree, and cover financial accounting, managerial accounting, taxation, and auditing; and
- at least 24 semester hours of business courses that are applicable to a baccalaureate, masters, or doctoral degree, which may include macro and micro economics, finance, business law, management, computer science, marketing, and accounting hours over and above the minimum 24 semester hours required to sit for the exam
Educational Requirement to be certified and licensed to practice as a CPA:
- 150 semester hours of college course credit including a baccalaureate or higher degree which includes an accounting concentration or the equivalent, and:
- at least 36 semester hours of accounting courses that are applicable to a baccalaureate, masters, or doctoral degree, and cover financial accounting, managerial accounting, taxation, and auditing; and
- at least 36 semester hours of business courses that are applicable to a baccalaureate, masters, or doctoral degree, which may include macro and micro economics, finance, business law, management, computer science, marketing, and accounting hours over and above the minimum 36 semester hours required for certification and licensure
Experience Requirement
South Carolina requires at least 1 year of accounting experience
under the direct supervision and review of a CPA or Public Accountant
who is licensed to practice in some state or territory of the United States,
or the District of Columbia.
Additional information about certification in South Carolina may be found at the South Carolina Board of Accountancy's web site. Other states, territories, and the District of Columbia currently have, or are planning to have, requirements that are the same as, or similar to, South Carolina's requirements to sit for the CPA Examination and be licensed to practice. You may learn more about these requirements by contacting the Board of Accountancy in the jurisdiction of interest. You will find a link to each jurisdiction's Board of Accountancy at the web site of the AICPA.
Best Preparation
Clemson faculty believe the best preparation to sit for the CPA Examination is to wait until you have completed a master of accountancy degree program. Clemson has a coordinated undergraduate/graduate program that will meet the 150-hour requirement to be licensed as a CPA. This program of study provides excellent preparation for the CPA Examination, as well as, a career in accounting. The Master of Professional Accountancy (MPAcc) program added to the undergraduate program exceeds the 150-hour requirement for licensure and allows the student to specialize in either assurance and management services or taxation.