20:75:04:15. Documentation for continuing professional education credit. A CPA or PA must document the credit claimed with the following acceptable evidence of completion:
(1) For group and independent study programs, a certificate or other verification supplied by the CPE program sponsor;
(2) For self-study programs using a pilot test, a certificate supplied by the CPE program sponsor after satisfactory completion of an examination;
(3) For self-study programs using the word count formula, a certificate of completion from the National Association of State Boards of Accountancy National Registry Quality Assurance Service self study provider after satisfactory completion of the course;
(4) For instruction credit, a certificate, program outline, or other verification supplied by the CPE program sponsor;
(5) For a university or college course that is successfully completed for credit, a record or transcript of the grade the participant received;
(6) For university or college noncredit courses, a certificate of attendance issued by a representative of the university or college;
(7) For published articles, books, or CPE programs:
(a) A copy of the publication, or in the case of a CPE program, course development documentation, that names the writer as author or contributor;
(b) A statement from the writer supporting the number of CPE hours claimed; and
(c) The name and contact information of the independent reviewer or publisher.
Source: 31 SDR 97, adopted December 17, 2004, effective July 1, 2005; 41 SDR 111, effective January 19, 2015.
General Authority: SDCL 36-20B-12(3).
Law Implemented: SDCL 36-20B-27.
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