<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.sbaebed44-8ec4-4fd6-86e7-75a388d48616P0 { 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.sbaebed44-8ec4-4fd6-86e7-75a388d48616C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sbaebed44-8ec4-4fd6-86e7-75a388d48616000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:08"><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000000">20:75:03:08</span></a><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000001">.  Application for firm permit -- Replacement -- Fees. </span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">In order to obtain an initial permit, </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">a firm required to hold a permit pursuant</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> to SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.1"><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000002">36-20B-32.1</span></a><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">shall:</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    (1)  Apply to</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> the board on </span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">a </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">form provided by the board</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> and containing the following:</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (a)  The name of the firm;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (b)  Whether the firm is a sole proprietorship, partnership, or corporation;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (c)  The address of the firm;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (d)  The total percentage of equity ownership and the voting right of the licensees in the firm;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (e)  The name of the resident manager of the firm;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (f)  The type of peer review program in which the firm participates, and the date and results of the last review;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (g)  </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">An original sheet of each type of letterhead used by the firm</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">; and</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (h)  Any state in which the firm has applied for, or holds, a permit as a Certified Public Accountant firm, and any past denial, revocation, or suspension, of a permit by the state; and</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    (2)  Pay the initial application fee of one hundred dollars for each firm in this state </span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">required to hold a permit pursuant to SDCL subdivision </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.1"><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000002">36-20B-32.1</span></a><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">(1) or (2), or for each firm exercising practice privileges in this state required to hold a permit pursuant to SDCL subdivision </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32.1"><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000002">36-20B-32.1</span></a><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">(3), </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">plus:</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (a)  </span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">For firms with </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">one</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> to </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">nine</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> owners</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">,</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">seventy-five dollars</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> per owner;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">(</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">b</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">)  For firms with </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">ten to fifteen</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> owners</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">,</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">one thousand dollars</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">(</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">c</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">)  For firms with </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">sixteen to twenty-five</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> owners</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">,</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">one thousand five hundred dollars</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">(</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">d</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">)  For firms with </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">twenty-six to sixty</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> owners</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">,</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">two thousand dollars;</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (e)  For firms with sixty-one to one hundred owners, two thousand five hundred dollars; and</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">        (f)  For firms with one hundred or more owners, three thousand dollars.</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    A firm </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">shall</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> submit an application for an initial permit within </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">ninety</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> days after commencing an engagement. A firm </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">shall</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> obtain a permit to practice for the year during which it commences an engagement. If the firm does not submit the application within the </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">ninety</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> days</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">,</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> the firm must pay an additional </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">one-hundred-dollar late fee. Firm permits expire annually on July thirty-first</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">.</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">A firm needing</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> to replace a permit </span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">that is </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">lost or destroyed</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">,</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> or to change a name or form of practice</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">,</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">shall request a replacement in writing in the format provided by the board office and pay a fee of fifty dollars</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">.</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">The fee</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">s</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> must accompany the application for a permit or request for replacement of a permit.</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    Online submission of an initial application constitutes the firm's signature and verification of the information submitted.</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000001">Source:</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 35 SDR 305, effective July 1, 2009; 39 SDR 219, adopted June 24, 2013, effective July 1, 2013</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">; 51 SDR 141, effective July 1, 2025</span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">.</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000001">General Authority:</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000002">36-20B-12</span></a><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">.</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">    </span><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000001">Law Implemented:</span><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-32"><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000002">36-20B-32</span></a><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0"> to </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-34"><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000002">36-20B-34</span></a><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">, inclusive, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-70"><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0-000002">36-20B-70</span></a><span class="sbaebed44-8ec4-4fd6-86e7-75a388d48616C0">.</span></p><p dir="ltr" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616P0"><span xml:space="preserve" class="sbaebed44-8ec4-4fd6-86e7-75a388d48616000003"> </span></p></div></body></html>