<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.s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0 { 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.s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003 { 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="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:03"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000000">20:75:03:03</span></a><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001">.  Application for renewal of certificates -- Fees.</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> An </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">applicant</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> for the renewal of a certificate shall </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">submit an application</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> on a form provided by the board. An application is not </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">complete</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> until the applicable fee is received</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> by the board</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002"> </span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    An applicant for renewal of a certificate shall list</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">,</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> in the application</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">,</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> any state in which the applicant has applied for</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">,</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> or holds</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">,</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> a certificate or a permit as a </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">Certified Public Accountant</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> and shall list any past denial, revocation, or suspension of a certificate or permit by any state.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002"> </span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    Any application for </span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">the </span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">renewal of </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">a certificate must</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> be accompanied by evidence satisfactory to the board that the applicant has complied with the continuing professional education requirements under SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">36-20B-27</span></a><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> and chapter </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:04"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">20:</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">75</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">:04</span></a><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002"> </span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">A certificate that is</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> not renewed and has not been surrendered to the board is expired. The applicant shall pay all applicable fees and penalties for late filing for each year the </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">certificate</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> was expired.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002"> </span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">The fee for renewal is one hundred dollars for a completed application</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> received by the board by August </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">first,</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> postmarked by August </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">first, or completed on the internet and submitted</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> on or before 11:59 p.m. </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">Central Time</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> on August </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">first</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">. </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">The annual late renewal fee is an additional one hundred dollars</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002"> </span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">An application for renewal for which the continuing education requirement has not been met by the renewal deadline is considered late, unless an extension has been granted. Failure to receive a renewal notice does not constitute an adequate reason for failing to renew the certificate in a timely manner</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002"> </span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001">Source:</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 33 SDR 107, effective December 26, 2006; 35 SDR 165, effective December 22, 2008; 35 SDR 305, effective July 1, 2009; 36 SDR 216, effective July 6, 2010</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">; 51 SDR 141, effective July 1, 2025</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001">General Authority:</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">36-20B-12</span></a><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">,</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-28"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">36-20B-28</span></a><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001">Law Implemented:</span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-22"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">36-20B-22</span></a><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-24"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">36-20B-24</span></a><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">, inclusive, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">36-20B-27</span></a><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-28"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">36-20B-28</span></a><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002"> </span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001">Cross-Reference</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001">s</span><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001">:</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000001">    </span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">Discretion to waive certain requirements, § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:01:07"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">20:75:01:07</span></a><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">    </span><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">Extension for completion of continuing professional education, § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:04:10"><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0-000003">20:75:04:10</span></a><span class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdC0">.</span></p><p dir="ltr" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fdP0"><span xml:space="preserve" class="s5382c9d9-2d3c-41e2-a659-d80cca9287fd000002"> </span></p></div></body></html>