CHAPTER 36-20B
PUBLIC ACCOUNTANTS
36-20B-1 Definitions.
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.
36-20B-37 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.