Rule 20:75:04:20 Standards for continuing professional education program reporting.
20:75:04:20. Standards for continuing professional education
program reporting. A program sponsor
must provide each CPA or PA participating in the program with documentation of
participation, which includes the following:
(1) Continuing professional
education program sponsor name and address;
(2) Name of CPA or PA;
(3) Course title;
(4) Course field of study;
(5) Date offered or
(6) Location, if
(7) Type of instructional
or delivery method used;
(8) Number of continuing
professional education credit hours awarded;
(9) Description of
computation used to determine the amount of credit awarded; and
(10) Verification by
continuing professional education program sponsor representative.
Program sponsors must retain adequate
documentation for four years to support compliance with these standards. Informal organizations sponsoring continuing
professional education courses may abdicate retention of required documentation
to the participating CPA or PA.
31 SDR 97, adopted December 17, 2004, effective July 1, 2005.
Authority: SDCL 36-20B-12(3).
Implemented: SDCL 36-20B-27.
Reference: Definitions, § 20:75:04:00.
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