South Carolina CPA License Reinstatement: What a Lapsed License Costs
If your South Carolina CPA license has already lapsed
See how we verify every figure on this site.
Verified 2026-11-07
Reinstatement Fee
$500
$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.
Catch-Up CPE Required
- 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 plus 6 months of additional qualifying experience (40-2-250(G)(2)). Separately, 40-2-250(C)(6) requires that no less than 2 of the annual 40 CPE hours relate to ethics; the statute does not say how that applies to catch-up hours, so confirm with the Board.
Source of record
S.C. Code Ann. § 40-2-250 (Renewal of licenses; reinstatement of lapsed licenses), subsections (C)(6) and (E)-(G); definitions in § 40-2-20
read the rule →
What triggers lapsed status: Not renewed by February 1; considered lapsed if not renewed by February 15 at 11:59pm.
Last verified: November 7, 2026 · sourced from the state board's own page; the citation below covers part of this claim but not all of it, so we could not independently confirm the rest against codified statute or administrative rule text (see how we verify every deadline). Always confirm with the
official state board before relying on this date. License
requirements and deadlines can change.
See South Carolina's CPA license renewal deadline →