<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.sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0 { 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.sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa2347d22-ccf6-4a3f-b03f-8e987332c9c0000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000003 { 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="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:11"><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000000">20:75:03:11</span></a><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000001">.  Definitions.</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> Terms used in reference to annual requirements of certificate holders performing public accountancy and not performing public accountancy mean:</span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0000002"> </span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">    (1)  </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">"</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">Active certificate," a </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">Certified Public Accountant or Public Accountant</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> certificate issued by this state to an individual performing accounting services, subject to the continuing professional education </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">described</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000003">36-20B-27</span></a><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">;</span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0000002"> </span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">    (2)  "Inactive certificate," a </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">Certified Public Accountant or Public Accountant</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> certificate issued by this state to an individual who is not performing public accountancy</span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">,</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> or offering to perform</span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">,</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> for the public</span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">,</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> one or more kinds of services involving the use of accounting</span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">,</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> as </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">described</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000003">36-20B-27</span></a><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">;</span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0000002"> </span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">    (3)  "Retired status," a </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">form of inactive Certified Public Accountant or Public Accountant</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> certificate issued by this state to an individual who is at least </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">fifty-five</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> years of age and is no longer participating in the practice of any accounting discipline governed under SDCL chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B"><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000003">36-20B</span></a><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">.</span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0000002"> </span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">    </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000001">Source:</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> 29 SDR 16, effective August 14, 2002; 35 SDR 305, effective July 1, 2009.</span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">    </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000001">General Authority:</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000003">36-20B-12</span></a><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">.</span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">    </span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000001">Law Implemented:</span><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000003">36-20B-</span><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0-000003">27</span></a><span class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0C0">.</span></p><p dir="ltr" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0P0"><span xml:space="preserve" class="sa2347d22-ccf6-4a3f-b03f-8e987332c9c0000002"> </span></p></div></body></html>