<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.s32434068-a495-47c4-8e4f-0690c3bdbd2dP0 { 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.s32434068-a495-47c4-8e4f-0690c3bdbd2dC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s32434068-a495-47c4-8e4f-0690c3bdbd2d000003 { 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="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:12"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000000">20:75:03:12</span></a><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000001">.  Renewal of a South Dakota active certificate -- Fees.</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> A person holding a valid certificate issued by this state prior to July 1, 2002, </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">is</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> deemed to have met the experience requirements for licensure under SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">36-20B-21</span></a><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">. An applicant who performs accounting or auditing </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">services</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> for the public as </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">described</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">36-20B-</span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">27</span></a><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">,</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> shall renew the certificate in an active status as defined by § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:11"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">20:75:03:11</span></a><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2d000003"> </span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">A person who holds</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> a valid certificate </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">who is </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">not performing accounting services </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">described above, and who</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> wishes to use the title </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">"Certified Public Accountant" or "Public Accountant"</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> may renew the certificate </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">to be </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">in an active status.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2d000003"> </span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">A c</span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">ertificate holder performing or offering to perform "attest" services</span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">,</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> as defined in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-2"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">36-20B-2</span></a><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">, </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">shall</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> provide proof of one year of experience as required in § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:04"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">20:75:03:04</span></a><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> verified by a</span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">nother certificate holder.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2d000003"> </span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    An application for renewal of an active certificate must be received by the board by August </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">first,</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> postmarked by August </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">first, or, if completed on the internet, submitted </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">on or before 11:59 p.m. </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">C</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">entral </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">T</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">ime on August </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">first</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">, to be considered on time. The fee for annual renewal submitted on time is </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">one hundred dollars</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">. The </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">late </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">fee for </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">an </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">annual renewal is </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">an additional one hundred dollars</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">. </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">Online submission of a renewal application constitutes the certificate holder's signature and verification of the information submitted</span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2d000003"> </span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000001">Source:</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 35 SDR 305, effective July 1, 2009</span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">; 51 SDR 141, effective July 1, 2025</span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000001">General Authority:</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">36-20B-12</span></a><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000001">Law Implemented:</span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">36-20B-27</span></a><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-28"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">36-20B-28</span></a><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2d000003"> </span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    </span><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000001">Cross-References:</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000001">    </span><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">Non-renewal, § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:02"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">20:75:03:02</span></a><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    Experience, § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:04"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">20:75:03:04</span></a><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">    Definitions, § </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:11"><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0-000002">20:75:03:11</span></a><span class="s32434068-a495-47c4-8e4f-0690c3bdbd2dC0">.</span></p><p dir="ltr" class="s32434068-a495-47c4-8e4f-0690c3bdbd2dP0"><span xml:space="preserve" class="s32434068-a495-47c4-8e4f-0690c3bdbd2d000003"> </span></p></div></body></html>