CPA / Accounting License from South Carolina to Pennsylvania: Does It Transfer? (2026)
Last verified: 2026-07-21 · source: Pennsylvania State Board of Accountancy ↗
Yes — Pennsylvania recognizes CPA licenses from all states, including South Carolina. Apply to the Pennsylvania State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
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Verdict
Full reciprocity
Pennsylvania recognizes substantial equivalency, so your South Carolina CPA license clears the bar on its own — the Pennsylvania State Board of Accountancy cares that you are a CPA in good standing, not that your license came from South Carolina. What remains is Pennsylvania-side: verification through CPAverify.org, the reciprocal application and fee, a background check, and any Pennsylvania ethics or rules-of-conduct exam. Do the mobility math first, though — if Pennsylvania is not becoming your principal place of business, practice privilege may let you work there without this application at all.
What changes, South Carolina → Pennsylvania
| South Carolina (current) | Pennsylvania (destination) | |
|---|---|---|
| Training hours | 150 | 150 |
| 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.) | $65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) |
| 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. | The Pennsylvania State Board of Accountancy does not publish a processing time |
| Licensing authority | South Carolina Board of Accountancy (SC Department of Labor, Licensing and Regulation) | Pennsylvania State Board of Accountancy |
The destination column is what you must satisfy — Pennsylvania sets the rules for this move.
Step by step
- Confirm Pennsylvania's current requirements on the Pennsylvania State Board of Accountancy website (linked below) — rules change.
- Submit the endorsement application to the Pennsylvania State Board of Accountancy (application linked below).
- Arrange license verification from your current state via the verification system.
- Hold a CPA certificate in full force and effect issued by another state following passage of the Uniform CPA Examination.
- Have current licensure and examination grades verified directly from your licensing state.
- If licensed less than 5 years (or lapsed within the last 5 years): verify 1 year (1,600 hours) of experience within the preceding 5 years, submit transcripts, and document 80 CPE hours.
- Applicants licensed 5 or more years without lapse are exempt from the education, experience, and CPE documentation.
- Pay the fees ($65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100)) and allow The Pennsylvania State Board of Accountancy does not publish a processing time.
Official links
Related guides
Frequently asked questions
Does Pennsylvania accept a South Carolina CPA license?
Yes — Pennsylvania recognizes CPA licenses from all states, including South Carolina. Apply to the Pennsylvania State Board of Accountancy for a reciprocal license; you will not repeat the full exam or education.
Do I retake the CPA Exam moving from South Carolina to Pennsylvania?
No — the Uniform CPA Exam transfers with your license. The Uniform CPA Examination is not retaken; verification of current licensure and examination grades is submitted directly to the board from the state where you hold a license and/or passed the exam. Pennsylvania imposes no separate state ethics examination (4 CPE credits in ethics are required each biennial renewal instead)..
Do I need a Pennsylvania license, or does mobility cover the move?
If Pennsylvania becomes your principal place of business, you apply to the Pennsylvania State Board of Accountancy for a reciprocal license. If you are only serving Pennsylvania clients from South Carolina, practice privilege usually covers you with no Pennsylvania license, notice, or fee.
What does the South Carolina-to-Pennsylvania move cost?
$65 ($65 non-refundable initial-licensure application fee; biennial renewal is $100) ($65 non-refundable initial-licensure application fee; biennial renewal is $100).
Can I keep my South Carolina CPA license after licensing in Pennsylvania?
Yes — CPA licenses stack, and many CPAs hold more than one. Keep the South Carolina 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.
- Pennsylvania Department of State — CPA Licensure Requirements Snapshot (domestic reciprocity, Act 41 endorsement, $65 initial / $100 biennial renewal) ↗ (accessed 2026-07-21)
- Pennsylvania State Board of Accountancy — Board Resources and Documents (CPA Domestic Reciprocity Application: $65 fee, 150 hours, 1 year experience within preceding 5 years, 80 CPE hours; 5-years-without-lapse track) ↗ (accessed 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
How we verify · All sources · spot an error? [email protected]