20:75:04:14. Documentation required by CPA or PA. A CPA or PA engaged in sponsored learning activities may claim credit only for activities through which the CPA's or PA's competencies were maintained or improved. A CPA or PA who participates in part of a program may claim credit only for the portion attended or completed.
The following documentation of a CPA's or PA's participation in sponsored learning activities should be retained by the CPA or PA for four years:
(1) Name and address of continuing education program sponsor;
(2) Title and description of content;
(3) Dates of program;
(4) Location of program; and
(5) Number of credits.
Any CPA or PA claiming continuing professional education provided by informal organizations must maintain documentation as required by §§ 20:75:04:19 and 20:75:04:20.
Source: 31 SDR 97, adopted December 17, 2004, effective July 1, 2005.
General Authority: SDCL 36-20B-12(3).
Law Implemented: SDCL 36-20B-27.
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