36-20B-2 Attest defined--Statements on standards to be adopted.
36-20B-3 Report defined.
36-20B-4 South Dakota Board of Accountancy--Members--Auditor General as ex officio member--Terms--Vacancies--Removal.
36-20B-5 Officers elected annually--Quorum--Meetings--Registry of licenses--Records certified by board admissible in evidence.
36-20B-6 Board within Department of Labor and Regulation--Reports to secretary.
36-20B-7 Moneys paid to state treasurer--Credit to Board of Accountancy fund--Appropriation and expenditure of funds.
36-20B-8 Compensation and expenses of board members.
36-20B-9 Employment of personnel--Appointment of committees--Legal counsel.
36-20B-10 Authority of South Dakota Board of Accountancy.
36-20B-11 Immunity from liability of board members and agents.
36-20B-12 Promulgation of rules.
36-20B-13 Certification as certified public accountant--Fees.
36-20B-14 Good moral character defined.
36-20B-15 Education requirements.
36-20B-16 Applicant to pass examination on rules of ethics.
36-20B-17 Fee for examination.
36-20B-18 Examination--Subjects--Time, application and grading method to be determined by board--Contracts for administrative services.
36-20B-19 Successful completion of examination--Reexamination.
36-20B-20 Reciprocity of examination credits--Waiver of examination requirements.
36-20B-21 One year's experience required for initial issuance of certificate--Certificate issued prior to July 1, 2002.
36-20B-22 Eligibility to apply for a certificate.
36-20B-23 Issuance and renewal of certificate--Expiration--Application--Provisional certificates.
36-20B-24 Relinquishment of certificate or registration following suspension or revocation.
36-20B-25 Issuance of certificate without reciprocity--Requirements.
36-20B-26 Issuance of certificate to applicant licensed by another state--Qualifications substantially equivalent.
36-20B-27 Renewal of certificate--Continuing education requirement--Exception.
36-20B-28 Fee for issuance or renewal of certificate.
36-20B-29 Information to be provided concerning status of certificate or permit in another state--Personal and criminal information.
36-20B-30 Certificate issued to holder of substantially equivalent foreign designation--Conditions.
36-20B-31 Peer review of certificate holder performing compilation services.
36-20B-32 Firm permits--Duration--Provisional permits.
36-20B-32.1 Firms required to hold permit.
36-20B-32.2 Out-of-state firms performing services for in-state clients.
36-20B-32.3 Out-of-state firms performing other in-state services.
36-20B-33 Compliance with certain standards required.
36-20B-34 Information to be provided concerning status of permit in another state.
36-20B-35 Notice to be given of certain changes--Failure to comply.
36-20B-36 Peer review as condition of renewal of firm permit--Confidentiality.
Fee for application or renewal of permit. 36-20B-38
Holders of permits and licenses issued under prior law--Renewal. 36-20B-39
Secretary of state as agent for service of process on nonresident applicants. 36-20B-40
Disciplinary action--Remedies available to board--Grounds. 36-20B-41
Investigations--Probable cause determination--Subpoena power of board. 36-20B-42
Investigating officer--Confidentiality of information. 36-20B-43
Findings of investigation--Effect. 36-20B-44
Random review of licensee's work. 36-20B-45
Issuance of complaint--Administrative hearing--Service of complaint and notice of hearing. 36-20B-46
Respondent to have access to investigatory report and evidence. 36-20B-47
Appearance at hearing--Examination and presentation of witnesses and evidence--Subpoenas. 36-20B-48
Presentation of evidence supporting complaint--Certain board members disqualified from decision-making--Board counsel--Record--Recorded vote of majority required to impose penalty. 36-20B-49
Failure to appear at hearing--Order--Setting aside order upon showing of good cause. 36-20B-50
Judicial review of board order. 36-20B-51
Notice to other states of disciplinary action--Information furnished to authorities--Exception when petition for review filed. 36-20B-52
Modification of prior disciplinary action--Reissuance of certificate, license, or permit--Procedure. 36-20B-53
Continuing professional education or peer review as condition for reissuance of certificate, license or permit. 36-20B-54
Certain services restricted to licensees and individuals granted practice privileges--Exceptions--Standards. 36-20B-55
Certified public accountant--Restrictions on use of title and designations. 36-20B-56
Public accountant--Restrictions on use of title and designations. 36-20B-57
Certified, chartered, enrolled, licensed, registered, or accredited accountant--Restrictions on use of title and designation--Restrictions on use of certain language. 36-20B-58
Accountant or auditor--Restrictions on use of title, designation, and language--Exceptions--Violation as misdemeanor. 36-20B-59
Chapter not applicable to certain persons holding foreign certifications or designations. 36-20B-60
Attest services to be performed through business holding valid permit. 36-20B-61
Compilation report to be issued through business holding valid permit--Exceptions. 36-20B-62
Attorney's records, documents customarily prepared in law practice not affected. 36-20B-63
Board may seek injunction. 36-20B-64
Board may institute criminal proceedings--Violation of chapter as misdemeanor. 36-20B-65
Commission of single prohibited act justifies penalty. 36-20B-66
CPA licensed in state with substantially equivalent requirements--Privileges. 36-20B-67
CPA with equivalent qualifications licensed in state not verified to have substantially equivalent requirements--Privileges. 36-20B-68
Licensee of another state who exercises practice privilege and employer consent to board's jurisdiction--Agent for service of process. 36-20B-69
Liability of licensee for act committed in another state. 36-20B-70
Firm permit required for CPA licensed in another state to exercise practice privileges.