<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.sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0 { 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.sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003 { 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="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=20:75:03:04"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000000">20:75:03:04</span></a><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000001">.  Experience.</span><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0"> </span><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">An applicant for the issuance of an initial certificate shall obtain verification of the applicant's experience as meeting the requirements described in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-21</span></a><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, from a licensee as defined in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-1"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-1</span></a><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0"> or an individual similarly licensed in another state. The applicant shall provide the verification to the board along with the application.</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003"> </span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    As referenced in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-21</span></a><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, experience required for licensure consists of full-time or part-time employment in performing services described in SDCL 36-2B-21 that</span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">:</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003"> </span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    (1)  </span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">For one year of experience, extends over a period of at least one year and no more than three years and includes at least two thousand hours of performance; or</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003"> </span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    (2)  </span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">For two years of experience, extends over a period of at least two years and no more than six years and includes at least four thousand hours of performance</span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">.</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003"> </span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    A licensee responsible for the performance of attest services, as defined in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-2"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-2</span></a><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, and who signs or authorizes someone to sign, on behalf of the firm, the accountant's report on the financial statements, as defined in SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-3"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-3</span></a><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, must have experience in auditing, compilation, or review, in any combination, which totals at least three hundred seventy-five hours as indicated on the experience form. The individual's experience must be earned within a ten-year period immediately preceding the latest application for a certificate.</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003"> </span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    A licensee who refuses to submit to the board evidence of the applicant's experience when requested by the applicant, must, upon board request, explain in writing or in person the basis for the refusal. The board may require any licensee who has furnished evidence of an applicant's experience to substantiate the information.</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003"> </span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    The board may require an applicant to appear before the board or its representative to supplement or verify evidence of experience. The board may inspect documentation relating to an applicant's claimed experience</span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">.</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003"> </span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    </span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000001">Source:</span><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0"> 29 SDR 16, effective August 14, 2002</span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">; 52 SDR 125, effective July 1, 2026</span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">.</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    </span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000001">General Authority:</span><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-12"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-12</span></a><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">(3)</span><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-21</span></a><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-22"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-22</span></a><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">.</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">    </span><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000001">Law Implemented:</span><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-2"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-2</span></a><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-3"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-3</span></a><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-13"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-13</span></a><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=36-20B-21"><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0-000002">36-20B-21</span></a><span class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1C0">.</span></p><p dir="ltr" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1P0"><span xml:space="preserve" class="sc19de0f9-d5bd-4cb7-8161-b64e893480d1000003"> </span></p></div></body></html>