<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.sa1d0f647-9047-4a0e-b157-4018b0d63400P0 { 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.sa1d0f647-9047-4a0e-b157-4018b0d63400C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sa1d0f647-9047-4a0e-b157-4018b0d63400000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; text-decoration: line-through; margin: 0; padding: 0; } span.sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000004 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; text-decoration: line-through; margin: 0; padding: 0; } span.sa1d0f647-9047-4a0e-b157-4018b0d63400000005 { 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="sa1d0f647-9047-4a0e-b157-4018b0d63400P0"><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:16"><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000000">20:75:03:16</span></a><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000001">.  Registration of a retired certificate -- Fees.</span><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0"> </span><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">A holder of a South Dakota certificate who no longer practices any form of accounting governed under SDCL chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B"><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000002">36-20B</span></a><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0"> may register the certificate under a retired status. To be eligible for registration under the retired status, </span><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">a </span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">certificate holder must be at least fifty-five years of age, shall sign an affidavit attesting to the certificate holder's retired status, and shall pay an annual fee of twenty dollars.</span></p><p dir="ltr" class="sa1d0f647-9047-4a0e-b157-4018b0d63400P0"><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400000003"> </span></p><p dir="ltr" class="sa1d0f647-9047-4a0e-b157-4018b0d63400P0"><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">    </span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">An application for renewal of a retired certificate must be received by the board by August</span><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000004"> </span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">first, postmarked by August first, or, if completed on the internet, submitted on or before 11:59 p.m. Central Time on August first. Online submission of a renewal application constitutes the certificate holder's signature and verification of the information submitted</span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">.</span></p><p dir="ltr" class="sa1d0f647-9047-4a0e-b157-4018b0d63400P0"><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400000005"> </span></p><p dir="ltr" class="sa1d0f647-9047-4a0e-b157-4018b0d63400P0"><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">    </span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000001">Source:</span><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0"> 29 SDR 16, effective August 14, 2002; 35 SDR 305, effective July 1, 2009</span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">; 51 SDR 141, effective July 1, 2025</span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">.</span></p><p dir="ltr" class="sa1d0f647-9047-4a0e-b157-4018b0d63400P0"><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">    </span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000001">General Authority:</span><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000002">36-20B-12</span></a><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">.</span></p><p dir="ltr" class="sa1d0f647-9047-4a0e-b157-4018b0d63400P0"><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">    </span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000001">Law Implemented:</span><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-27"><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000002">36-20B-</span><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0-000002">27</span></a><span class="sa1d0f647-9047-4a0e-b157-4018b0d63400C0">.</span></p><p dir="ltr" class="sa1d0f647-9047-4a0e-b157-4018b0d63400P0"><span xml:space="preserve" class="sa1d0f647-9047-4a0e-b157-4018b0d63400000005"> </span></p></div></body></html>