<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.s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0 { 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.s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:01"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000000">20:75:03:01</span></a><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000001">.  Application for initial certificate and replacement certificate -- Fees.</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> An applicant for a certificate </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">shall</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> submit </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">a completed</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> application on forms provided by the board.</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> An application is not complete until the applicable fee is received by the board.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    An applicant for initial issuance of a certificate under SDCL chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> shall disclose on the application </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">the following</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> background and character information:</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    (1)  </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> All states or foreign jurisdiction</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">s</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> in which the applicant has applied for or holds a</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> certificate, license, or </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> permit as a </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">Certified Public Accountant</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">;</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    (2)  </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">Any adverse action against a Certified Public Accountant certificate, license, or permit to practice, or substantially equivalent foreign designation, including application denial, revocation, suspension, refusal to renewal, surrender in lieu of discipline, or any other similar action</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">;</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">(3)  </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">Any form of discipline imposed against the holder of a </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">Certified Public Accountant</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> certificate, license</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">,</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> permit, or substantially equivalent foreign designation;</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">(4)  </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">The conviction of a crime; and</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">(5)  </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">The revocation of a professional license of any kind in any jurisdiction.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    The initial application fee for </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">an application submitted within ninety days after the applicant completes sll requirements for a certificate</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> is </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">one hundred dollars</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">. The </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">late </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">fee for applications not submitted within the </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">ninety</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> days is </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">an additional one hundred dollars</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">. Any applicant who has passed the examination and completes the experience requirement set forth in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-21</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> and § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:04"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">20:75:03:04</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">, but fails to apply for a certificate within three years of meeting the requirements for licensure, shall apply as an initial candidate to sit for the Uniform Certified Public Accountant examination. The board may waive this requirement for good cause as defined by § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:01:07"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">20:75:01:07</span></a><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    An </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">applicant is</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> qualified for a certificate when the </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">applicant completes</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> the requirements </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">set forth </span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-19"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-19</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-21</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> for applicants </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">of this state</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> or in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-25"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-25</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-26"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-26</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> for applicants from other states. An applicant must obtain a </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">certificate</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> to practice for the year during which requirements </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">are</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> fulfilled. </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">The certificate</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> expire</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">s</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> annually on July </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">thirty-first</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">A certificate holder who requires a replacement certificate for a lost or destroyed certificate, or a name change, shall request a replacement in writing in the format provided by the board office. The fee for a replacement document is fifty dollars.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    The fees must accompany the application for an individual certificate or request for replacement of a certificate</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000001">Source:</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">; 51 SDR 141, effective July 1, 2025</span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000001">General Authority:</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-12</span></a><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">    </span><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000001">Law Implemented:</span><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-13"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-13</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-14"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-14</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-21</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-22"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-22</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-23"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-23</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-28"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-28</span></a><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-29"><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0-000003">36-20B-29</span></a><span class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95C0">.</span></p><p dir="ltr" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95P0"><span xml:space="preserve" class="s613d7c4d-660b-4ad5-af88-72cbc6c8bd95000002"> </span></p></div></body></html>