<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.s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0 { 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.s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s35db99ac-493b-4a9e-a5dc-796c5c36dcb2000003 { 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="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0"><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:13"><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000000">20:75:03:13</span></a><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000001">.  Renewal of a South Dakota inactive certificate -- Fees.</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> A person holding a valid certificate issued by this state prior to July 1, 2002, </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">is</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> deemed to have met the experience requirements for licensure under SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000002">36-20B-21</span></a><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">. Any </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">certificate holder</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> who does not perform accounting</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> or auditing services for the public</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> as </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">decribed</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000002">36-20B-27</span></a><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> </span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">may renew as an inactive certificate holder annually. An inactive certificate holder is not required to comply with the continuing professional education requirement in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000002">36-20B-27</span></a><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> and chapter </span><a href="https://sdlegislature.gov/Rules?Rule=20:74:04"><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000002">20:74:04</span></a><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">.</span></p><p dir="ltr" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0"><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2000003"> </span></p><p dir="ltr" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0"><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">    An application for renewal of an inactive certificate must be received by the board by August </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">first,</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> postmarked by August </span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">first, or, if completed on the internet, </span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">submitted on or before 11:59 p.m. </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">C</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">entral </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">T</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">ime on August </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">first</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">, to be considered on time. The fee for annual renewal </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">is one hundred dollars</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">. The </span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">late </span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">fee </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">is an additional one hundred dollars</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">. </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">Online submission of a renewal application constitutes the certificate holder's signature and verification of the information submitted</span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">.</span></p><p dir="ltr" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0"><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2000003"> </span></p><p dir="ltr" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0"><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">    </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000001">Source:</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> 29 SDR 16, effective August 14, 2002; 30 SDR 119, effective February 9, 2004; 35 SDR 305, effective July 1, 2009</span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">; 51 SDR 141, effective July 1, 2025</span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">.</span></p><p dir="ltr" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0"><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">    </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000001">General Authority:</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000002">36-20B-12</span></a><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">.</span></p><p dir="ltr" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0"><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">    </span><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000001">Law Implemented:</span><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000002">36-20B-27</span></a><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-28"><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0-000002">36-20B-28</span></a><span class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2C0">.</span></p><p dir="ltr" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2P0"><span xml:space="preserve" class="s35db99ac-493b-4a9e-a5dc-796c5c36dcb2000003"> </span></p></div></body></html>