<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s7f7218bf-3893-4680-bc5f-a9398d6d7d3d000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP1 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } </style></head><body><div><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:02:03"><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000000">20:75:02:03</span></a><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000001">.  Examination fees.</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> Upon good cause shown by the applicant, </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">in accordance with </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">§ </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:01:07"><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000002">20:75:01:07</span></a><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">, </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">the board may allow </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">examination </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">fees paid to the board to be transferred to a subsequent examination or session, but fees </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">collected by the board for payment</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> to third party entities are not transferable. In all other cases, any fee is forfeited</span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">,</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> and reapplication, with the appropriate fees, is required. </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">An application filed pursuant to </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">§ </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:02:02"><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000002">20:75:02:02</span></a><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">entitles the applicant to sit for the examination.</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3d000003"> </span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    The fees required for the Uniform Certified Public Accountant examination </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">consist of:</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3d000003"> </span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    (1)  T</span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">he development and scoring fee set by, and paid to, the American Institute of Certified Public Accountants</span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">;</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    (2)  T</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">he testing delivery fee and </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">the </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">fee for the digital photograph required for identification purposes set by, and paid to, </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">the contracted test administrator;</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    (3)  T</span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">he national database and reporting fee set by, and paid to, the National Association of State Boards of Accountancy</span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">; and</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    (4)  A</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">n administrative fee </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">paid to the board, </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">of </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">forty dollars</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> for each examination section.</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3d000003"> </span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    The board shall </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">establish</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> periods </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">for</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> applicants </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">to</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> schedule the </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">Uniform Certified Public Accountant</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> examination. An applicant's failure to schedule examination sections in </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">an established</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> period may result in the loss of examination fees</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> as described in this section</span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">.</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3d000003"> </span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    Current fees for the delivery of the </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">Uniform Certified Public Accountant</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> examination </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">must</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> be </span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">posted </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">on the examination application and the board's website.</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3d000003"> </span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP1"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000001">Source:</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 31 SDR 214, effective July 6, 2005</span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">; 51 SDR 141, effective July 1, 2025</span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">.</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000001">General Authority:</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000002">36-20B-12</span></a><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-17"><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000002">36-20B-17</span></a><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">.</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000001">Law Implemented:</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-17"><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000002">36-20B-17</span></a><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-19"><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000002">36-20B-19</span></a><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">.</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3d000003"> </span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">    </span><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000001">Cross-Reference:</span><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0"> Discretion to waive certain requirements, § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:01:07"><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0-000002">20:75:01:07</span></a><span class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dC0">.</span></p><p dir="ltr" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3dP0"><span xml:space="preserve" class="s7f7218bf-3893-4680-bc5f-a9398d6d7d3d000003"> </span></p></div></body></html>