Does the Board of Accountancy accept college credits from any school?

The Board of Accountancy will accept traditional classroom courses and online courses that are for a set semester, led by an instructor, have required coursework and exams. Section 40-2-35(C) specifically requires at least 24 semester hours in accounting taught at the junior level or above.

The Board of Accountancy does not accept duplicate courses and does not accept courses from schools that do not issue degrees.

The Board of Accountancy does not accept nontraditional college credits. Some examples of credits that will not be accepted are course credits that are obtained through nontraditional methods such as life experiences, competency exams, and competency credits, with the exception of CLEP and AP Exams. Non-accredited university credits will not be accepted, and the Board will not accept credits from non-accredited universities that have been transferred to an accredited university.

Section 40-2-35(D) states that "the Board shall accept a transcript from a college or university accredited by the Southern Association of Colleges and Schools or another regional accrediting association having the equivalent standards or an independent senior college in South Carolina certified by the State Department of Education for teacher training, and accounting and business programs accredited by the American Assembly of Collegiate Schools of Business (AACSB) or any other accrediting agency having equivalent standards. Official transcripts signed by the college or university registrar and bearing the college or university seal must be submitted to demonstrate education and degree requirements. Photocopies of transcripts must not be accepted."

Approved Foreign Transcript Evaluation Services

At the August 23, 2012, board meeting, the Board designated NASBA's International Evaluation Services as the only approved evaluation service.

NASBA does not have a paper application so you will need to go to their website to apply: or call (855) 468-5382 for assistance.