S.C. Code Regs. 1-13. CPA Retired

A. A CPA Retired pursuant to the act who wishes to remove the suffix “retired” from their license must demonstrate the completion of 120 hours of Continuing Professional Education in the last three years. B. To meet the requirements of Section 40-2-250(C)(6), a CPA Retired must complete two hours of Continuing Professional Education in ethics each calendar year.