South Carolina CPA License Reinstatement: What a Lapsed License Costs
If your South Carolina CPA license has already lapsed
What it actually takes to get a lapsed South Carolina CPA license back — the fee, the catch-up CPE, and exactly what triggers "lapsed" in the first place. Sourced the same way every fact on this site is: a board page, plus the codified rule itself where we could confirm it against primary law, clearly labelled where we could only confirm it against the board's own page, never a guess.
$500 codified reinstatement fee (S.C. Code Ann. § 40-2-250(F)), paid in addition to the standard $95 annual renewal fee the board lists on its FAQ -- $595 total out-of-pocket.
- 40 CPE hours per year lapsed 40 CPE hours for EACH year the license was lapsed (cumulative catch-up). If lapsed 3+ years, the requirement jumps to 120 hours (completed within the preceding 3 years) plus 6 months of additional qualifying experience.
What triggers lapsed status: Not renewed by February 1; considered lapsed if not renewed by February 15 at 11:59pm.
See South Carolina's CPA license renewal deadline →